降低成本、费用措施与途径的探讨 摘要在现代市场经济环境下，企业的一切活动都要以市场为主导。企业的成本管理也不例外。企业要降低成本，从而提高企业的经济效益，就必须加强企业的成本管理。战略成本管理是现代企业成本管理推出的一种较新的管理方法，是在成本管理中导入战略管理思想，实现战略意义上的功能扩展。讨论战略成本管理是进一步完善现代企业的管理体制，是企业降低成本的重要途径。本文介绍了成本的基本概述、企业降低成本的重要性及经济意义、企业成本在管理过程中存在的问题、企业降低成本的有效途径及主要方法和降低成本的未来进展趋势。关键词：成本；成本管理；战略成本管理；管理方法 Under the modern market economy environment, all the activities of the enterprise to take the market as the leading factor. Enterprise cost management is no exception. Enterprises to reduce costs, so as to improve the economic efficiency of enterprises, we must strengthen the cost management of enterprises. Strategic cost management is a kind of cost management in modern enterprise, is a new management method, is import strategic management thinking in the cost management, can realize the function of strategic expansion. The research of strategic cost management is to further improve the modern enterprise management system, is an important way of promoting the enterprises to reduce costs. This paper introduces the basic overview of the costs, the importance of the enterprise to reduce costs and economic significance, the problems existing in the enterprise cost in the management process, enterprises reduce the cost and the main method and the effective ways to reduce the cost of the future development trend. Keywords: cost; Cost management; Strategic cost management; Management methods目录第一章 成本的基本概述.........................................11.1 成本的定义................................................11.2 成本管理的基本理论.............
