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成本的高低是衡量一个企业经营质量优劣的重要标准。在完全竞争的市场环境下,对企业来说,虽最终追求的是利润,但最关键的是成本。从会计等式“利润=收入-成本”角度来看,企业收入的增长不一定带来利润的增加,但成本的降低必然会增加企业的利润。成本是企业竞争的最终基石,先进的成本核算方法、完善的成本管理模式、优秀的成本管理文化,直接决定了企业的经济效益以及其在市场上的竞争能力。
The level of cost is an important criterion to measure the quality of an enterprise’s business. In a completely competitive market environment, although the ultimate goal for the company is profit, the most critical is cost. From the point of view of the accounting equation “profit = income - cost ”, the increase in corporate income does not necessarily lead to an increase in profits, but the reduction in costs will inevitably increase the profits of enterprises. Cost is the ultimate cornerstone of enterprise competition. Advanced cost accounting methods, perfect cost management models, and excellent cost management culture directly determine the economic benefits of the company and its competitiveness in the market.