摘要
经营成本管理是企业实现盈利目标的重要手段,也是企业建立竞争优势的重要途径。因此,形成一套完善的成本管理机制,提高成本管理水平就显得十分必要。
Cost management is not only an impor- tant means for enterprises to achieve profit targets, but also an important way for enterprises to establish competitive advantage. Therefore it is necessary to establish a comprehensive cost management sys- tem to improve cost management of the enterprise.
出处
《上海商业》
2017年第1期29-31,共3页
Shanghai Business
关键词
经营成本管理
企业
机制
cost management
enterprises
mechanism