企业成本管理,是企业管理中的重要一环,是企业的永恒追求,是动态的必须不断强化的过程管理。作为经济组织的企业属性,决定了追求利润最大化是企业的终极选择。 Enterprise cost management, is an important part of business management, is the eternal pursuit of enterprises, is a dynamic process must continue to strengthen management. As an enterprise attribute of economic organization, it is decided that the pursuit of profit maximization is the ultimate choice of the enterprise.