近些年来,在日趋激励的市场竞争当中现代企业制度已经逐步完善,而企业的成本管理也已经从传统的“节支”方式逐步走向更加科学的成本效益管理体系。从人力成本控制到综合成本控制,不仅使“控制”和“挖潜”能够更加有效的结合起来,而且还尽可能的减少了成本的付出。为企业创造出更多的使用价值,同时也为企业获取最大的利益发挥着巨大的作用。 In recent years, the modern enterprise system has been gradually improved in the increasingly competitive market competition, and the cost management of the enterprise has gradually shifted from the traditional “savings ” approach to a more scientific cost-effectiveness management system. From human cost control to comprehensive cost control, not only the “control” and “potential” can be more effectively combined, but also to minimize the costs paid. For the enterprise to create more value, but also for the business to maximize the benefits played a huge role.