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市场竞争日益激烈,成本管理直接影响企业利润,决定着企业的生存与可持续发展。因此,根据环境条件变化,加强成本管理是提高经济效益的关键。我国企业普遍使用的传统成本管理方法存在很多缺陷,严重制约着企业的发展和进步。本文旨在通过对比三种方法的互补优势,更新整合企业成本的集成管理。
The increasingly fierce market competition, cost management directly affects corporate profits, and determines the survival and sustainable development of the company. Therefore, in accordance with changes in environmental conditions, strengthening cost management is the key to improving economic efficiency. The traditional cost management methods commonly used by Chinese enterprises have many defects, which seriously restrict the development and progress of enterprises. This article aims to update integrated management that integrates enterprise costs by comparing the complementary strengths of the three approaches.