成本管理,就是为了挖掘企业内部潜力,节约人力物力财力的消耗,面对生产费用进行有效控制的一系列管理活动,是提高经济效益的重要手段,是企业管理的重要组成部分。目前,许多企业都采用了先进的现代化成本管理方法。但是,由于忽视了成本管理的基础工作,急于求成,往往流于形式,达不到预算的效果。一个企业要采用先进的成本管理方法,搞好成本 Cost management is a series of management activities that effectively control the production costs in order to tap the internal potential of the company, save manpower, material, and financial resources. It is an important means of improving economic efficiency and is an important part of enterprise management. At present, many companies have adopted advanced modern cost management methods. However, due to ignoring the basic work of cost management, eager to achieve, often in form, can not reach the budget effect. An enterprise must adopt advanced cost management methods and do a good job of cost