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随着经济的发展,成本是企业管理的重心,直接关系到企业的生存与发展,本文剖析了成本精细化管理的必然原因,从小核算控制大成本,细化管理见成效;小指标实现高管控,严控出效益;精细分析,事事做精,精益中求效益;发挥考核机制的作用,推动成本精细化管理四个方面展开论述,探讨了成本精细化管理的方法与途径。
With the development of economy, cost is the focus of business management, which is directly related to the survival and development of enterprises. This paper analyzes the inevitable causes of cost-fine management, from small accounting control of large costs, refinement of management to see the effectiveness of small indicators to achieve high control , Strict control of the benefits; careful analysis, doing fine, lean in seeking efficiency; to play the role of assessment mechanisms to promote cost-refined management of four aspects discussed, explored the cost of refined management methods and ways.