成本管理作为产品加工企业日常生产经营管理中的核心内容,关系到企业的成本决策。在传统的成本核算中,企业采用单一的因素对制造费用进行分配,并把业务量看作是驱动成本的唯一因素。但是,成本在本质上是一种函数,是各种独立的或交互作用着的因素合力驱动的结果。同时在新制造环境下,产品结构多样化,产品成本结构也发生巨大变化。 Cost management as a product processing enterprise daily production and operation management of the core content related to the cost decision-making. In traditional costing, organizations use a single factor to allocate manufacturing costs and consider the volume of business as the only driver of cost. However, cost is essentially a function of the result of a combination of independent and interacting forces. In the meantime, under the new manufacturing environment, the product mix is ​​diversified and the product cost structure also undergoes tremendous changes.