在经济生活中许多人都知道：利润＝收入－支出，所以对企业来说成本降低和利润增加的概念是可以互换的。作为企业经营者，应当努力掌握成本管理的技能，唯有这样，才能走得更远，成功的希望也更大。企业产品成本的高低，不仅影响到国家的积累，而且同企业自身和职工群众的利益息息相关。在国民经济进一步调整当中，改进成本管理问题已日益引起人们的重视和关注。企业必须全面深入地认识其经济活动的成本。在企业中，会计成本是记录在帐的历史成本，所涉及的会计业务都是已经发生的事情，因此比较容易分析和控制。随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。研究现代成本管理，是一个既有一定经济意义，又有一定现实意义的问题。关键词（本论文范文的主要论点）： 财务管理，现代企业，成本控制，成本创新
Abstract
In the economic life of many people to know: Profit = sales - costs,so reduce the cost of the enterprises and the concept of profit can be interchangeable. As enterprise managers, cost management should strive to master the skills, the only way to go so far greater hope of success.
High and low product cost, not only affects the accumulation of the country, but also with the enterprises and workers are closely related to the interests of the masses. Further adjustment in the national economy, and improve cost management has increasingly attracted the attention and concern. Enterprises must be comprehensive and in-depth understanding of the costs of their economic activities. In the enterprise, accounting costs are recorded in the accounts of the historical cost accounting involved are things that have happened, it is easier to analyze and control. With the development of socialist market economy and modern enterprise system gradually established and perfected, to become a modern enterprise cost management is most concerned with. Study of modern cost management, there is a certain economic significance, and certainly the issue of practical significance.
Key words: financial management, a modern enterprise, cost control, cost of innovation
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