成本管理是现代企业管理中一个重要的组成部分,由于传统成本管理已不能适应现代成本管理理念,因此,成本管理的内容不仅仅是孤立地降低成本,而是应立足于整体的战略目标及企业外部环境,并从成本与效益的对比中寻求成本的最小化。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,现代企业管理必须更加关注成本管理。而供热企业因其特殊性,要想更好的生存和发展,必须强调成本的管理。 Cost management is an important part of modern enterprise management. Since traditional cost management can not meet the modern cost management concept, cost management should not only reduce costs in isolation, but should be based on the overall strategic objectives and enterprises External environment, and cost and benefit from the comparison to find the minimum cost. With the gradual establishment and improvement of socialist market economy and modern enterprise system, modern enterprise management must pay more attention to cost management. The heating enterprises because of their particularity, in order to better survive and develop, we must emphasize cost management.