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股份公司的成本管理预算,是公司经营决策目标的货币表现,是以货币的形式来掌控未来公司的经济活动的一种规划。在市场经济飞速发展的今天,股份公司必须更加关注成本管理控制,关注企业的预算,才能在竞争日益激烈的市场上获得一席之地。
The cost management budget of a joint-stock company is the monetary performance of the company’s management decision-making target and a plan for controlling the economic activities of the future company in the form of currency. With the rapid development of market economy, joint-stock companies must pay more attention to cost management control and pay attention to the budget of enterprises so that they can gain a place in an increasingly competitive market.