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在竞争日益激烈的市场经济形势下,企业之间优胜劣汰,如何才能够在如此严峻的经济环境下处于有利地位,是所有企业探讨的永恒不变的话题。文章围绕以加强对成本核算与控制的管理为中心,立足于本单位的特殊性,研究如何合理地控制和降低成本,提供成本管理的科学性,来提高企业的竞争优势,更能适应市场的要求,取得良好的经济效益。
In an increasingly competitive market economy, how the survival of the fittest among enterprises can be in a good position in such a harsh economic environment is an eternal topic that all enterprises should explore. Focusing on strengthening the management of cost accounting and control, the article studies how to control and reduce costs reasonably and provide the scientific cost management based on the particularity of the unit so as to improve the competitive advantage of enterprises and to adapt to the market Requirements, obtain good economic benefits.