论中小企业成本控制与财务管理目标

On Cost Control and Finance Management Objective In Middle and Small Enterprises

在市场经济体制中,传统的成本管理思想已不能适应现代成本理念,现代中小企业成本管理的内容不仅仅是孤立地降低成本,而应立足于整体战略目标及企业外部环境,从成本与效益的对比中寻找成本最小化。

In market economy,the traditional concept of cost administration can not adapt to the modern cost concept.The content of modern cost administration doesn＇t only include the reduction of cost.Instead,it should be the minimization of cost from the contrast of cost and benefit,taking the overall strategic objective and outside environment of enterprise into consideration.