摘要
经营成本是企业生产经营活动的各种耗费总和 ,是商品价值的主要构成部分 ,最终要从企业收入中得到补偿 ,企业强化成本管理 ,是提高企业经济效益、增强企业活力的重要课题。
The operating cost is the total expenses of the production and operating activities of enterprise,which is the main component of the value of the goods and finally must be compensated from the enterprise income.To strengthen the management of cost is the important subject of improving the economic benefits of the enterprise and strengthening the enterprise vigor.
