1 .市场经济条件下企业必需加强成本管理一是适应市场经济新形势的需要。因为市场经济条件下的企业存在的条件发生了质的新变化 ,完全不同于旧经济体制条件下的企业。在过去计划经济条件下 ,企业可以靠吃国家的大锅饭维持生存 ,高成本低效益也可以由国家补贴生存着 ,甚至严重亏 Under Market Economy, Enterprises Must Strengthen Cost Management First, to Meet the Needs of the New Situation of Market Economy. Because of the conditions under the market economy under the conditions of the existence of a qualitative change, completely different from the old economy under the conditions of enterprises. Under the planned economy in the past, enterprises can rely on the country's big pot to survive, high cost and low benefit can also be supported by state subsidies, or even serious losses