从广义和狭义两个角度提出了成本控制的分类,说明了成本合理低价、全过程管理、目标分解、奖惩等成本管理的控制原则,对成本控制的作用进行了阐述,并针对成本控制存在的问题作了研究,旨在提高成本管理水平,使企业在市场中获得竞争优势。%The paper analyzes cost control categories from broad and narrow aspects,the paper describes cost control roles according to low ration-al cost control,whole-process management,target decomposition and praise and punishment principles,and studies cost control problems,with a view to improve cost management level and acquire competitive priority in the market.
展开▼