In the process of management of an enterprise, in order to improve the economic benefit and social benefit, effective cost control is very important. How to effectively control enterprise cost and improve the economic and social benefit according to the operation and development of the enterprise is an urgent task. However, there are some serious problems in enterprise cost control, which not only affect the normal enterprise cost control work, but also restrict the development of the enterprise. Therefore, in order to improve the enterprise cost control level, it is of great significance and urgent to strengthen the enterprise cost control analysis and research.%在企业进行经营管理过程中,为了能够提高企业的经济和社会效益,就必须要对企业的成本进行有效的控制,根据企业的经营与发展,怎样有效的控制企业成本以及提高企业的经济和社会效益成为目前企业亟待解决的问题。然而就当前企业成本控制的实际情况而言,其中还存在着一些较为严峻的问题,这些问题不仅影响了企业成本控制工作的正常进行,同时还制约了企业的发展。因此,为了提高企业成本控制的水平,加大对企业成本控制的分析研究力度不仅意义重大,而且迫在眉睫。
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