当前,企业面临着经济全球化进程加快,知识经济迅速发展,特别是即将加入WTO的新形势,有必要根据自身的实际状况,不断优化成本管理,充分发挥成本管理的特有功能和积极作用,增强企业的市场竞争能力和应变能力,努力实现经济效益的最佳化。一、成本管理的理念要适应新形势的需要传统的企业成本管理理念是通过成本管理,降低成本耗费,提高经济效益。其着眼点是:节约物资、能源消耗,压缩费用开支。随着市场经济的高度发展,新 At present, the enterprises are faced with the speeding up of the economic globalization, the rapid development of knowledge economy, especially the new situation of imminent accession to the WTO. It is necessary to constantly optimize the cost management based on its own actual conditions, give full play to the unique functions and positive roles of cost management, and enhance Enterprise's market competitiveness and resilience, and strive to achieve the optimization of economic efficiency. First, the concept of cost management to adapt to the needs of the new situation The traditional concept of cost management is through cost management, reduce costs and improve economic efficiency. The focus is: save material, energy consumption, compression costs. With the highly developed market economy, new