摘要
企业是以盈利为目的经济组织，财务管理是企业可持续发展的一个关键，而成本控制是企业财务管理活动中永恒的主题。从成本控制的含义入手，系统地论述了企业成本控制的主要内容和方法，为相关人士提供有益的借鉴资料。
Enterprises are economic organizations whose aim is to make profits. Financial management is a key to sustainable development while cost control is the eternal theme in financial management activities of enterprises. In this paper, starting from the meaning of cost control, the main contents and methods of enterprises cost control are discussed.
关键词
成本控制
经营费用
作业成本
cost control
operating cost
activity cost
