当企业在面对市场经济激烈竞争中树立起成本管理的理念,就能够保证自己的企业用较低的成本优势,获得在竞争中那个的盈利空间。成本是一个企业为了达到其所要实现的目的而自动消耗的资源。对于企业来说,成本就是企业为了生产一件产品、设计 When enterprises in the face of fierce competition in the market economy to establish the concept of cost management, we can ensure that their own business with lower cost advantage, that gain in the competition that space. Costs are the resources that an organization automatically consumes in order to achieve its goals. For enterprises, the cost is the enterprise in order to produce a product, design