世界范围内的企业竞争,主要取决于企业的成本管理,并且其最关键是人人有责的企业成本管理方法。一个企业成本管理所具有的优势或劣势在企业经营战略中处于极其重要的核心地位。本文论述了成本管理在企业管理中的重要地位及成本管理的最终目标,并阐述了如何加强成本管理,挖掘企业的利润源泉。 The worldwide competition in the enterprise depends mainly on the cost management of the enterprise, and the most crucial point is that everyone is responsible for the cost management of the enterprise. The advantages or disadvantages of a business cost management in the business strategy is at an extremely important central position. This article discusses the important position of cost management in enterprise management and the ultimate goal of cost management. It also elaborates how to strengthen cost management and tap the profit sources of enterprises.