试论现代市场经济条件下的企业成本管理

成本管理在企业管理中一直备受重视，在现代市场经济条件下，企业的外部和内部环境都发生了较大变化，成本管理又面临新的挑战。在这种形势下，本文提出企业应墨迹成本管理观念，完善成本管理方法，以适应时代的发展。

The Cost Management of Enterprises Under the Modern Market Economy Condition

The cost management has been paid attentioned to all the time in business administration, under the modern market economy condition, the outside of enterprises and inside environment have all changed greatly, the cost management faces the new challenge again. Under this kind of situation, this article proposes the enterprises should change the management idea of cost, improve the method of the cost management, in order to adapt to the development of the times.