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成本是企业生产经营过程中的耗费,需要企业取得的销售收入进行补偿,成本的降低意味着企业利润的增加,效益的提高。成本的经济实质决定了成本在企业经营管理中具有重要的作用,成本决定着企业兴衰。本文进行了成本运营与控制的相关分析,说明企业在生产经营中加强成本控制与管理对提高企业经济效益和市场竞争力的重要性。
Cost is the cost of production and management of enterprises, the need for business sales revenue to be compensated, the cost reduction means that the increase in corporate profits, efficiency gains. The economic nature of the cost determines the cost in the business management has an important role, the cost determines the rise and fall of the enterprise. This article has carried on the correlation analysis of the cost operation and the control, explained the importance that the enterprise strengthens the cost control and the management in the production and management to improve the enterprise economic efficiency and the market competitiveness.