加強(qiáng)中小企業(yè)成本控制的探討-外文文獻(xiàn)翻譯譯文

1、<p><b>　　一</b></p><p>　　畢業(yè)設(shè)計(jì)（論文）外文文獻(xiàn)翻譯</p><p>　院 系：財(cái)務(wù)與會(huì)計(jì)系</p><p>　年級(jí)專業(yè)：x</p><p>　姓 名：</p><p>　學(xué) 號(hào)：</p><p>　附 件：加強(qiáng)

2、中小企業(yè)成本控制的探討</p><p>　　【Abstract】Small and medium-sized enterprises in China's economic and social life has become an indispensable component of national economic development, increase local revenues, tech

3、nological innovation, to solve the employment has played an importont role. But in an increasingly competitive market economy, a sharp rise in thecost of small and medium-sized enterprises .Therefore, how to introduce ad

4、vanced concepts and reasonable cost control scientific methods, and constantly improve cost contro</p><p>　　【Key Words】Small and medium-sized enterprises, Cost control, Problems and countermeasures</p>

5、<p>　　I. Strengthen the sense of cost control for SMEs</p><p>　　The so-called cost control, a series of measures to prevent and regulate companies according to a predetermined cost management objectiv

6、es, a variety of factors and conditions affecting the cost taken to ensure that management practices to achieve the objective of cost management, cost control is an important means to strengthen cost management. Through

7、cost control, the cost of people booked in advance in accordance with the level of costs, the production process to prevent loss and wastage occ</p><p>　　1.1 Cost control will help improve the economic effic

8、iency</p><p>　　Through cost control, timely and cost indicators reveal the production process from the difference in the budget or plan, easy to take measures to correct the deviation, reduce cost, ensure th

9、e realization of set goals. Of course, cost control, not only to ensure the completion cost of the scheme, more importantly, through the establishment of cost control mechanism to reduce cost risk that exceeded the cost

10、of the scheme can achieve better results.</p><p>　　1.2 Cost control, help enhance the competitiveness of enterprises </p><p>　　Product cost is a reflection of economic efficiency of enterprises

11、comprehensive index. The level of labor productivity, costs and other expenses are reasonable, can be reflected directly or indirectly from the product cost out. SMEs only strengthen cost control and management, do every

12、thing possible to reduce costs and produce quality products, in order to improve product competitiveness in the market.</p><p>　　1.3 Cost control help improve enterprise management level</p><p>

13、　　In the process of production and operation, there are various forms of complex economic relationships and different control systems, such as labor and personnel control systems, control systems and other production tec

14、hnologies. However, these systems do not reflect the control of production and business activities the whole picture, we can not have a unified and comprehensive reflection of the unit to control the production and busin

15、ess activities, and comparative analysis and evaluation. But c</p><p>　　1.4 Help SMEs to better adapt to market changes</p><p>　　Adapt to the changing market environment, in order to achieve sus

16、tainable competitive advantage, is the primary concern for modern businesses must consider. Therefore, SMEs not only pay attention to production costs, but also to pay attention to changes in the economic and social envi

17、ronment, attention to their products competitive position in the market, competitors' costs concern the situation in order to better adapt to the changes and demands of the market development.</p><p>　　I

18、I Cost control problems in SMEs</p><p>　　Effective cost control, the SMEs to improve profitability, enhance the competitiveness of enterprises is essential. However, in real life, but there are many SMEs thi

19、s or that problem in terms of cost control.</p><p>　　2.1 Weak cost control concepts and awareness</p><p>　　The current concept of cost control for many SMEs obsolete, inadequate attention to cos

20、t control, some companies limited production process control products, the lack of consideration of the full range of production and operation, but also the lack of market and competitor analysis, because the cost of doi

21、ng business management lacks strategic management concepts. In the course of business, there is no strong awareness of cost control, arbitrary large cost expenditures, risks that may arise do n</p><p>　　2.2

22、Cost control means and methods behind</p><p>　　At present, many SMEs cost process control methods, or methods based on species, sub-step and other traditional cost accounting methods, the target costs, opera

23、ting costs, quality, cost, and other emerging strategic cost management methods are rarely adopted, severely restricted the small enterprise cost management level.</p><p>　　Although the management tools to m

24、anage the use of a computer, but only for entry accounting documents, accounting books and the preparation of the registration statement, and its function is mainly reflected in bookkeeping, afterwards, reimbursement, et

25、c., still in the initial stages of the accounting information the lack of information in terms of feedback, forecasting and accounting decisions, such as the application of intelligent analysis, cost control can not meet

26、 modern requirements for c</p><p>　　2.3 Cost control objectives to develop scientific</p><p>　　Many SMEs long-term stay in the traditional cost control phase, focusing on short-term benefits, li

27、mited production process control, and lack of consideration of the global production operations. Therefore, the development of cost targets, with little regard to the development strategy, the external market, customer n

28、eeds and competitive factors. This cost control and short-term goals with a certain one-sidedness, lack of long-term strategic sense, can not adapt to the complex, incentive competi</p><p>　　2.4 Cost managem

29、ent system is imperfect, cost control</p><p>　　Currently, SMEs due to inadequate attention to cost control, such a system is not perfect, allows businesses to cost-effectively manage work can not be carried

30、out, the cost of managing a mere formality, expenses arbitrary, and some even out of control, leading to rising business costs . Meanwhile SMEs accounting supervision is not in place, the cost of lax review, the cost of

31、information distortion, not a true reflection of the level of costs, the cost of which can not be correct decisions even</p><p>　　2.5 Inadequate investment in technological innovation</p><p>　　I

32、mprove the technological innovation ability for an enterprise to maintain its competitiveness in the market and to maintain essential for sustainable development of enterprises. Currently some SMEs is due to inadequate a

33、ttention, some SMEs is due to outdated production equipment, backward technology, high consumption of resources, low labor productivity, high production costs, low economic efficiency, resulting in insufficient capital a

34、ccumulation, thus affecting the technology development the </p><p>　　2.6 The lack of corporate culture, employees no cohesion</p><p>　　Culture is a prerequisite for business success, a successfu

35、l business, must have its unique enterprise culture. However, many SMEs did not pay attention to shape corporate culture, staff did not enhance cohesion initiatives, the lack of humane care, so that employees do not have

36、 a sense of belonging, lack of security, and thus can not give full play to ownership of employees, the cost of workers' participation in management can not play, look for cost reduction initiative, enthusiasm and cr

37、eativ</p><p>　　III. Strengthen cost control is recommended for SME</p><p>　　3.1 Establish strategic cost control concepts</p><p>　　Modern enterprise cost control purposes, in order

38、to achieve sustainable competitive advantage. Therefore, SMEs must establish the concept of strategic cost control. Cost control strategies should consider not only achieve lasting competitive advantage in the competitiv

39、e market factors, cost control and expanded horizons, The corporate R & D and design, procurement, production, sales and after-sales service throughout the life cycle cost control into the range of factors into accou

40、nt both the en</p><p>　　3.2 To enhance awareness of corporate cost control</p><p>　　Cost consciousness is an enterprise cost savings and cost control awareness and attention, not "no longer

41、 able to reduce costs," the mind-set of shackles, fully aware of the lower cost of doing business are endless. SMEs to improve the cultural infrastructure, step up publicity efforts to let employees know the cost ca

42、n be controlled, Cost control requires everyone's participation, always pay attention to cost savings, control costs and make employees fully aware of the cost savings, efficiency </p><p>　　3.3 To achiev

43、e cost management information</p><p>　　Cost management information refers to all aspects of enterprise cost management, the use of modern information technology (computer networks and communications, etc.) t

44、o establish information systems, enterprise cost information collection, collation, calculation, analysis and monitoring, to enable enterprises to cost information in a timely manner accurate integration, aggregation and

45、 output, thereby improving cost management level and economic benefits. SMEs in the implementation of cost manag</p><p>　　3.4 Increase the cost of investment in technology innovation</p><p>　　Su

46、rvival and development of SMEs in innovation and technology can not be separated from the business in the short term, technological innovation requires businesses to invest in higher cost of innovation. But from the long

47、-term development, technological innovation not only allows businesses to obtain greater profit margins, and can rely on innovative technology to enable SMEs to establish a competitive advantage. Therefore, the developme

48、nt of small and medium enterprises to be able to survive i</p><p>　　3.5 Strengthen training and improve the level of financial and accounting operations personnel</p><p>　　Improve the quality of

49、 financial and accounting personnel to some extent to reduce the possibility of cost information distortion, to ensure the authenticity and integrity of the cost information data. Therefore, the need for financial and ac

50、counting personnel continue to provide learning opportunities for training, it may take a common face to face manner, you can use the network training methods, you can also use the forum to discuss the way, Question answ

51、ering to learn from each other. Meanwh</p><p>　　3.6 The whole process, full, comprehensive cost control system</p><p>　　Cost control both involve the entire operations process also involves ever

52、y employee, but also consider the various factors affecting the cost, both to consider the economic benefits, but also consider the social benefits, not only to consider their own interests, but also taking into account

53、national and Employee benefits, both short-term interests to consider the enterprise, but also consider the long-term development of enterprises. Therefore, SMEs should take into account the interests of al</p>&l

54、t;p>　　【關(guān)鍵詞】中小企業(yè)，成本控制，問題及對(duì)策</p><p>　　一、加強(qiáng)中小企業(yè)成本控制的意義</p><p>　　所謂成本控制，是企業(yè)根據(jù)預(yù)定的成本管理目標(biāo)，對(duì)各種影響成本的因素和條件采取的一系列預(yù)防和調(diào)節(jié)措施，以保證成本管理目標(biāo)實(shí)現(xiàn)的管理行為，成本控制是加強(qiáng)成本管理的重要手段。通過成本控制，使成本按照人們事先預(yù)定的成本水平進(jìn)行，防止生產(chǎn)經(jīng)營過程中損失和浪費(fèi)的發(fā)生，從而使

55、中小企業(yè)的人力、物力、財(cái)力得到合理利用，達(dá)到合理利用資源，節(jié)約生產(chǎn)耗費(fèi)，降低成本，提高經(jīng)濟(jì)效益的目的。</p><p>　?。ㄒ唬┏杀究刂朴欣谔岣呓?jīng)濟(jì)效益</p><p>　　通過成本控制，可以及時(shí)揭示生產(chǎn)過程中成本指標(biāo)脫離預(yù)算或計(jì)劃的差異，便于采取措施糾正偏差，降低耗費(fèi)，保證既定目標(biāo)的實(shí)現(xiàn)。當(dāng)然，成本控制不僅僅是要保證完成成本計(jì)劃，更重要的是通過建立成本控制機(jī)制，降低成本風(fēng)險(xiǎn)，使成本計(jì)

56、劃能超額完成，達(dá)到更佳的效果。</p><p>　?。ǘ┻M(jìn)行成本控制，有利于增強(qiáng)企業(yè)的競(jìng)爭(zhēng)能力</p><p>　　產(chǎn)品成本是反映企業(yè)經(jīng)濟(jì)效益的綜合指標(biāo)。企業(yè)勞動(dòng)生產(chǎn)率的高低、費(fèi)用開支是否合理等，都能從產(chǎn)品成本中直接或間接地體現(xiàn)出來。中小企業(yè)只有加強(qiáng)成本控制和管理，千方百計(jì)降低成本，生產(chǎn)質(zhì)優(yōu)價(jià)廉的產(chǎn)品，才能提高產(chǎn)品在市場(chǎng)上的競(jìng)爭(zhēng)力。</p><p>　?。ㄈ┏杀?/p>

57、控制有助于提高企業(yè)綜合管理水平</p><p>　　在企業(yè)生產(chǎn)經(jīng)營過程中，存在各種形式的復(fù)雜的經(jīng)濟(jì)關(guān)系和不同的控制系統(tǒng)，如勞資人事控制系統(tǒng)、生產(chǎn)技術(shù)控制系統(tǒng)等。但是這些系統(tǒng)并不能反映和控制生產(chǎn)經(jīng)營活動(dòng)的全貌，也不能有一個(gè)統(tǒng)一的單位來綜合反映和控制生產(chǎn)經(jīng)營活動(dòng)，并進(jìn)行對(duì)比分析與評(píng)價(jià)。但是成本控制能夠以貨幣計(jì)量單位來綜合反映和控制企業(yè)的生產(chǎn)經(jīng)營活動(dòng)，具有很強(qiáng)的綜合性，有助于提升企業(yè)的整體管理水平。</p>

58、<p>　　（四）有利于中小企業(yè)更好地適應(yīng)市場(chǎng)的變化</p><p>　　適應(yīng)瞬息萬變的市場(chǎng)環(huán)境，以求得持續(xù)性的競(jìng)爭(zhēng)優(yōu)勢(shì)，是現(xiàn)代企業(yè)必須考慮的首要問題。因此，中小企業(yè)不僅要關(guān)注產(chǎn)品的生產(chǎn)成本，而且要關(guān)注經(jīng)濟(jì)社會(huì)環(huán)境的變化，關(guān)注其產(chǎn)品在市場(chǎng)上的競(jìng)爭(zhēng)地位，關(guān)心競(jìng)爭(zhēng)對(duì)手的成本狀況，才能更好適應(yīng)市場(chǎng)發(fā)展的變化和要求。</p><p>　　二、中小企業(yè)成本控制存在的問題</p&g

59、t;<p>　　進(jìn)行有效的成本控制，對(duì)于中小企業(yè)提高盈利水平，提升企業(yè)競(jìng)爭(zhēng)力至關(guān)重要。然而在現(xiàn)實(shí)生活中，很多中小企業(yè)在成本控制方面卻存在這樣或那樣的問題。</p><p>　　（一）成本控制觀念及意識(shí)薄弱</p><p>　　當(dāng)前許多中小企業(yè)對(duì)于成本控制的觀念陳舊，重視不夠，有些企業(yè)成本控制局限于產(chǎn)品的生產(chǎn)過程控制，缺乏對(duì)生產(chǎn)經(jīng)營全方位的考慮，更缺乏對(duì)市場(chǎng)環(huán)境和競(jìng)爭(zhēng)對(duì)手的分析

60、，原因在于企業(yè)成本管理缺乏戰(zhàn)略管理觀念。在經(jīng)營過程中，沒有強(qiáng)烈的成本控制意識(shí)，成本開支的隨意性較大，對(duì)可能產(chǎn)生的風(fēng)險(xiǎn)也沒有一個(gè)足夠的認(rèn)識(shí)，成本開支的隨意性較大，對(duì)可能產(chǎn)生的風(fēng)險(xiǎn)也沒有一個(gè)足夠的認(rèn)知，甚至認(rèn)為成本降低的潛力已無法挖掘，導(dǎo)致企業(yè)在成本控制方面的有關(guān)規(guī)章制度不健全，采用的成本控制方法和措施也不完善，成本考核機(jī)制不合理，不能充分調(diào)動(dòng)員工對(duì)成本責(zé)任的主動(dòng)性和積極性，成本控制的作用不能得到充分發(fā)揮。</p><p

61、>　　（二）成本控制方式和手段落后</p><p>　　目前很多中小企業(yè)的成本程控制方法，還是基于品種法、分步法等傳統(tǒng)的成本核算方法，對(duì)于目標(biāo)成本、作業(yè)成本、質(zhì)量成本、戰(zhàn)略成本等新興管理方法卻鮮有采用，嚴(yán)重制約了中小企業(yè)成本管理水平的提高。</p><p>　　在管理手段上雖然使用計(jì)算機(jī)進(jìn)行管理，但僅限于對(duì)會(huì)計(jì)憑證的錄入，賬簿的登記以及會(huì)計(jì)報(bào)表的編制，其功能主要體現(xiàn)在記賬、算賬、報(bào)賬

62、等方面，還處于會(huì)計(jì)信息化的初級(jí)階段，缺乏在信息反饋、會(huì)計(jì)預(yù)測(cè)和決策、智能分析等方面的應(yīng)用，無法滿足現(xiàn)代成本控制對(duì)成本信息的要求，也就談不上成本控制手段的信息化管理。</p><p>　　（三）成本控制目標(biāo)制定不科學(xué)</p><p>　　許多中小企業(yè)長(zhǎng)期停留在傳統(tǒng)的成本控制階段，側(cè)重短期效益，局限于產(chǎn)品的生產(chǎn)過程的控制，缺乏對(duì)生產(chǎn)經(jīng)營全局的考慮。因此，制定成本目標(biāo)時(shí)，很少考慮到發(fā)展戰(zhàn)略、外部

63、市場(chǎng)、顧客需求和同業(yè)競(jìng)爭(zhēng)等因素。這種成本控制目標(biāo)具有一定片面性和短期性，缺乏長(zhǎng)遠(yuǎn)的戰(zhàn)略意識(shí)，不能適應(yīng)復(fù)雜多變、激勵(lì)競(jìng)爭(zhēng)的市場(chǎng)環(huán)境，制約了企業(yè)持續(xù)生存和發(fā)展的能力。</p><p>　?。ㄋ模┏杀竟芾碇贫炔煌晟?，成本失控</p><p>　　目前，中小企業(yè)由于對(duì)成本控制重視不夠，有關(guān)制度也不健全，使得企業(yè)成本管理工作不能有效的進(jìn)行，成本管理流于形式，開支隨意性大，有的甚至處于失控狀態(tài)，導(dǎo)致企

64、業(yè)成本不斷上升。同時(shí)中小企業(yè)會(huì)計(jì)監(jiān)督不到位，對(duì)成本費(fèi)用審查不嚴(yán)，成本信息失真，不能真實(shí)反映成本水平，從而無法進(jìn)行正確的成本決策甚至導(dǎo)致錯(cuò)誤的決策，給企業(yè)生產(chǎn)經(jīng)營帶來嚴(yán)重的不利影響。</p><p>　?。ㄎ澹┘夹g(shù)創(chuàng)新投入不足</p><p>　　技術(shù)創(chuàng)新能力的提高對(duì)于一個(gè)企業(yè)維持其在市場(chǎng)上的競(jìng)爭(zhēng)力和保持企業(yè)的可持續(xù)發(fā)展至關(guān)重要。目前有的中小企業(yè)是由于重視不夠，有的中小企業(yè)是由于生產(chǎn)設(shè)備陳舊

65、，工藝技術(shù)落后，資源耗費(fèi)高，勞動(dòng)生產(chǎn)率低下，產(chǎn)品成本高，經(jīng)濟(jì)效益低，導(dǎo)致資金積累不足，從而影響了技術(shù)開發(fā)的投入力度。</p><p>　?。┤狈ζ髽I(yè)文化氛圍，員工沒有凝聚力</p><p>　　文化建設(shè)是企業(yè)成功的前提條件，一個(gè)成功的企業(yè)，必然有其企業(yè)文化的特色。但是很多中小企業(yè)并未注重企業(yè)文化的塑造，沒有增強(qiáng)員工凝聚力的舉措，缺少人文關(guān)懷，使員工沒有歸屬感，缺乏安全感，從而不能充分發(fā)

66、揮職工的主人翁精神，不能發(fā)揮職工參與成本管理、尋求降低成本的主動(dòng)性、積極性和創(chuàng)造性。</p><p>　　三、加強(qiáng)中小企業(yè)成本控制的建議</p><p>　　（一）樹立戰(zhàn)略成本控制理念</p><p>　　現(xiàn)代企業(yè)成本控制的宗旨，是為了取得持久的競(jìng)爭(zhēng)優(yōu)勢(shì)。因此，中小企業(yè)必須樹立戰(zhàn)略成本控制的觀念。戰(zhàn)略成本控制不僅要考慮在市場(chǎng)競(jìng)爭(zhēng)中取得持久競(jìng)爭(zhēng)優(yōu)勢(shì)的影響因素，而且擴(kuò)大

67、了成本控制視野，將企業(yè)的研發(fā)與設(shè)計(jì)、采購、生產(chǎn)、銷售和售后服務(wù)等整個(gè)生命周期納入成本控制范圍，既考慮企業(yè)自身因素，也考慮市場(chǎng)外部環(huán)境和競(jìng)爭(zhēng)對(duì)手，有利于企業(yè)更好地根據(jù)內(nèi)外經(jīng)濟(jì)社會(huì)環(huán)境的變化，隨時(shí)調(diào)整戰(zhàn)略目標(biāo)。</p><p>　?。ǘ┰鰪?qiáng)企業(yè)的成本控制意識(shí)</p><p>　　成本意識(shí)是指企業(yè)對(duì)成本節(jié)約和成本控制的認(rèn)知度和重視，不受“成本已無法再降低”的思維定式的束縛，充分認(rèn)識(shí)到企業(yè)成本降

68、低是無窮盡的。中小企業(yè)要加強(qiáng)文化建設(shè)，加大宣傳力度，讓員工都懂得成本是可以控制的，成本控制需要大家的參與，時(shí)刻注意節(jié)約成本，控制費(fèi)用，并使員工充分認(rèn)識(shí)到成本的節(jié)約、效益的高低與自己的勞動(dòng)報(bào)酬是緊密相聯(lián)的，從而主動(dòng)參與到成本控制的各個(gè)環(huán)節(jié)和各項(xiàng)工作中去。</p><p>　?。ㄈ?shí)現(xiàn)成本管理信息化</p><p>　　成本管理信息化是指在企業(yè)成本管理的各個(gè)環(huán)節(jié)，利用現(xiàn)代信息技術(shù)(計(jì)算機(jī)網(wǎng)絡(luò)

69、和通訊等)建立信息系統(tǒng)，對(duì)企業(yè)成本信息進(jìn)行收集、整理、計(jì)算、分析和監(jiān)督，使企業(yè)成本信息得到及時(shí)、準(zhǔn)確的集成、匯總和輸出，從而提高成本管理水平和經(jīng)濟(jì)效益。中小企業(yè)實(shí)施成本管理信息化，能夠?qū)崿F(xiàn)成本信息的實(shí)時(shí)報(bào)告，實(shí)現(xiàn)財(cái)務(wù)與業(yè)務(wù)的協(xié)同化，有利于提高企業(yè)工作效率，使企業(yè)迅速整合各種資源，實(shí)現(xiàn)資源共享，從而對(duì)市場(chǎng)做出快速互動(dòng)的良性反應(yīng)。有利于加強(qiáng)成本管理的及時(shí)性、有效性和規(guī)范性，提高成本信息處理能力，有力推動(dòng)企業(yè)整體經(jīng)營管理信息化的發(fā)展，帶動(dòng)企業(yè)

70、各項(xiàng)工作的創(chuàng)新和升級(jí)，使成本信息及時(shí)轉(zhuǎn)化為決策依據(jù)，從企業(yè)戰(zhàn)略和財(cái)務(wù)競(jìng)爭(zhēng)力培育的高度，拓寬信息處理的范圍，優(yōu)化信息處理的手段，增強(qiáng)企業(yè)的財(cái)務(wù)競(jìng)爭(zhēng)力，推動(dòng)企業(yè)實(shí)現(xiàn)戰(zhàn)略目標(biāo)。</p><p>　　（四）加大技術(shù)創(chuàng)新成本的投人</p><p>　　中小企業(yè)生存和發(fā)展離不開科技的創(chuàng)新，從企業(yè)短期而言，技術(shù)創(chuàng)新需要企業(yè)投入較高的創(chuàng)新成本。但是從長(zhǎng)期發(fā)展來看，技術(shù)創(chuàng)新不僅可以使企業(yè)獲得更大的利潤(rùn)空間，

71、而且可以使中小企業(yè)依靠創(chuàng)新技術(shù)確立競(jìng)爭(zhēng)優(yōu)勢(shì)。因此，中小企業(yè)要能在競(jìng)爭(zhēng)中生存發(fā)展，必須加大科技創(chuàng)新投入，依靠技術(shù)創(chuàng)新，帶動(dòng)產(chǎn)品和服務(wù)的升級(jí)，降低企業(yè)的成本，獲取競(jìng)爭(zhēng)優(yōu)勢(shì)。</p><p>　　（五）加強(qiáng)培訓(xùn)，提高財(cái)務(wù)會(huì)計(jì)人員的業(yè)務(wù)水平</p><p>　　財(cái)務(wù)會(huì)計(jì)人員素質(zhì)的提高在一定程度上能夠減少成本信息失真的可能性，能夠保證成本信息資料的真實(shí)性和完整性。因此，需要不斷給財(cái)務(wù)會(huì)計(jì)人員提供學(xué)習(xí)

72、、培訓(xùn)的機(jī)會(huì)，可以采取常見的面授方式，可以采用網(wǎng)絡(luò)培訓(xùn)方式，也可以利用論壇方式進(jìn)行討論、答疑來互相學(xué)習(xí)。同時(shí)，將培訓(xùn)成效與加薪、晉職等掛鉤，既可以節(jié)約培訓(xùn)成本，也可以提高員工的凝聚力，激勵(lì)員工學(xué)習(xí)積極性和主動(dòng)性，拓寬財(cái)務(wù)人員成本管理的視野，提高培訓(xùn)的效果，促進(jìn)成本管理水平的不斷提高。</p><p>　?。?shí)行全過程、全員、全方位的成本控制體系</p><p>　　成本控制既涉及整個(gè)經(jīng)