谈现代企业的成本管理观

On the Cost Management Concept of Modern Enterprises

随着企业改革的深入 ,企业现有的传统成本管理的观念及内容和方法已远远不能适应现代企业制度的需求 ,为此我们应该摆脱传统成本管理观念的束缚 ,建立科学合理的成本管理观 ,同时调整成本管理内容和方法 ,建立科学的成本管理机制 ,以适应现代企业制度。

While the enterprise reform is being deepened,the current concept,content and way of the tranditional cost management has not adapted to the modern enterprise system,which shouldn't bind us any more.We should cultivate the reasonable and scientific cost management idea ,meanwhile.adjust its content and way,set up its mechanism in order to be in accord with the modern enterprise system.