企业会计成本核算及管理的重要意义

The Important Significance of Accounting Cost Accounting and Management of Enterprise

成本管理是现代化企业管理的关键,其主要作用不是单纯地减少成本的投入,财务部门需要充分考虑企业的整体战略需求、外部环境,在成本和效益对比的过程中获取最大化效益。

Cost management is the key to modern enterprise management. Its main function is not only to reduce the cost of investment. The finance department needs to fully consider the overall strategic needs of the enterprise and the external environment, and obtain the maximum benefit in the process of cost and benefit comparison.