企业成本管理的三个"结合"

加强成本管理是企业提高核心竞争能力并获得竞争优势的关键。现代成本管理有三大策略，即坚持短期与长期成本管理的结合、微观与宏观成本管理的结合、生产过程成本管理与战略成本管理的结合，这是实现社会资源优化配置和国民经济可持续发展的保证。

On the Three Integration of Cost Management of Enterprise

The key problem of improving the core competence and getting the competitive advantage is cost management. There are three strategies in the course of modern cost management, they are the integration of short-term's and long-term's cost management, and productive and strategic cost management, which will bring about the efficiency in the disposition of social resource and the sustainable economic development.