费用是会计学中一个极其重要的概念。对于财务会计而言,费用要素是财务会计中的一个重要的会计要素,是财务会计核算的重点,也是企业利益相关者关注的重点。对于管理会计而言,费用可以作为一种考核指标,可以考察企业在过去一段时间内的努力程度或者经营绩效。特别是在企业面临着激励的市场竞争的情况下,企业增加利润的有效途径就是控制一个企业的成本费用。对于 Expense is an extremely important concept in accounting. For financial accounting, the cost element is an important accounting element in financial accounting, which is the focus of financial accounting and the focus of enterprise stakeholders. For management accounting, the cost can be used as an assessment index, you can examine the business in the past period of time efforts or operating performance. Especially in the case of enterprises facing the incentive market competition, an effective way for enterprises to increase profits is to control the cost of an enterprise. for