摘要
成本费用是衡量企业内部运行效率的重要指标,在收入一定的情况下,它直接决定了公司的盈利水平。加强成本费用管理及控制具有重要意义,它既是企业提高经营管理水平的重要因素,也是企业增加盈利的要求,并且为企业抵抗内外压力,求得生存发展提供了可靠保障。
Cost is an important index to measure the efficiency in internal company. When the income is established, cost directly determines the profit of a company. It is of great significance to strengthen the cost management and control. It is the important factor of enterprises to improve their management level. Moreover, it is also the requirement of enterprise to increase profitability. In order to resist the inside and outside pressure of the enterprise, it can also provide a reliable guarantee for survival and development
出处
《山西焦煤科技》
2012年第B07期77-79,共3页
Shanxi Coking Coal Science & Technology