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成本管理贯穿企业生产、销售等运营全过程。传统的成本管理理念在成本控制、决策支持、战略管理等领域为企业立下汗马功劳。但是随着经济全球化一体化的发展,信息化的冲击,传统成本管理理念在新的变革环境中举步维艰,成本定价模式、成本领先战略均面临挑战,主观思维对企业管理影响越来越大。成本管理唯有自我革命,与时俱进,破旧立新,才能担当引导企业发展壮大的重任。
Cost management throughout the enterprise production, sales and other operations throughout the process. The traditional concept of cost management in the field of cost control, decision support, strategic management and other fields for the company made a contribution. However, with the development of integrated economic globalization and the impact of information technology, the traditional cost management concept has struggled in a new environment for change. Cost-pricing models and cost-leading strategies are all facing challenges. Subjective thinking has more and more impact on the management of enterprises. Cost management only self-revolution, advancing with the times, breaking new ground, can play a leading enterprise to grow and develop the important task.