成本控制概述

Overview of Cost Control

企业是微观经济的主体,其财务会计的最终目标是实现利润最大化、企业价值最大化。成本作为企业一定时期内生产特定种类和数量产品的资金耗费,是任何时代的任何企业都十分重视的一个问题,在走向市场经济的今天更是如此,所以本文主要对成本控制的涵义、内容和方法阐述了自己的一些看法。

Enterprise is the mainstay of microeconomic, and its financial accounting ultimate goal is to maximize profits and enterprise value, as capital cost of business of producing specific specific type and quantity the cost is a very important problem enterprises value all the time, especially today, so this paper described some of their own views forward the meanning, content and method of cost control.