现代企业成本管理的宏观视角

市场经济中，传统的成本管理思想已不能适应现代成本理念，现代企业成本管理的内容不仅仅是孤立地降低成本，而应立足于整体战略目标及企业外部环境，从成本与效益的对比中寻找成本最小化。

The Macroscopic Look Angle of the Cost Management of the Modern Enterprise

In the market economy, the traditional cost management thought can't adapt to the modern cost conception, the content of the cost management of the modern enterprise, which is not to reduce the cost in isolation, should stand on the integral strategical target and enterprise's external environment, and seek the cost minimum in in the comparison of the cost and the benefit.