摘要
企业成本管理是目前必须重视的一项工作。在社会主义市场经济条件下，进行企业成本管理，应树立全面市场观念。在全面市场观念指导下，企业要分析影响成本管理的各种因素，进行与各种市场相应的成本管理工作。
The enterprise's cost management is an important job. Under the socialist market economy conditions, the total market ideas should be built in order to implement enterprise's cost management. The total market cost management system should be set up by analyzing various factors that affecting the cost management and perform corresponding cost management toward different markets.
关键词
全面市场
市场观念
企业
成本管理
total market
market ideas
enterprises cost management
