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通过分析我国传统成本管理所取得的经验及存在的问题,从微观管理和宏观管理两个方面论述了现代企业制度下新的成本管理模式,并针对相关制度的完善提出了建议。
By analyzing the experience and existing problems of traditional cost management in our country, this paper discusses the new cost management mode under the modern enterprise system from two aspects of micro-management and macro-management, and puts forward suggestions for perfecting related systems.