摘要
成本控制工作是企业经济管理的重要组成部分,也是保证企业科学合理地获得更多经济效益的前提。从一般概念上来说,成本控制隶属于成本管理范畴。中小企业数量占我国民营企业数量的90%以上,且中小企业的可持续发展对我国国民经济发展起着不可忽视的重要推动作用。
The cost control work is an important part of the enterprise s economic management,and it is also the premise of ensuring the enterprise to obtain more economic benefits scientifically and rationally.In general,cost control belongs to the category of cost management.The number of SMEs accounts for more than 90%of the number of private enterprises in China,and the sustainable development of SMEs plays an important role in promoting the development of our national economy.
作者
王妤婕
WANG Yu-jie(Jiangxi University of Finance and Economics,School of Accountancy,Nanchang 330013,China)
出处
《物流工程与管理》
2018年第4期138-139,共2页
Logistics Engineering and Management
关键词
成本控制
可持续发展
经济管理
cost control
sustainable development
economic management
