对市场经济条件下成本控制管理的再认识

More Understanding of Cost Control and Management Once More under the Market Economy

不同的经济体制 ,决定着不同的成本管理模式 ,在市场经济条件下 ,成本管理与控制是企业生存的前提 ,也是企业管理的核心内容 .成本管理扩展到了现代企业生产经营的全过程中 ,则形成了事前成本控制、事中成本控制。

Cost management modes are determined by different economic systems. Cost management and control are the preconditions of enterprise survival and are also the core content of enterprise management. When cost management extends to the whole process of production and management within modern enterprise, the three big phases, beforehand-cost control, under way-cost control and afterwards-cost control, all come into being.