近年来,随着国内经济飞速增长,诸多企业逐渐发展成规模庞大的集团公司,涉足的行业不断增多,相应多行业成本管理难度日益增大,产品成本的高低已成为企业立足于市场的关键要素之一。如何抓好集团管理模式下成本管理工作是提升企业核心竞争力的重中之重。 In recent years, with the rapid growth of the domestic economy, many enterprises have gradually developed into large-scale group companies. The number of industries involved has been on the rise. As a result, the cost management in many industries has become more and more difficult. The cost of products has become a key factor for enterprises based on the market one. How to do a good job of cost management under the mode of group management is the most important task in promoting the core competitiveness of an enterprise.