传统的成本管理以物为中心,强调管物,以物治人,这种方式的特点是管理的对象是费用、设备等物化成本,没有充分调动干部职工主动参与成本管理的积极性。现代成本管理的对象不仅仅关注具体的成本费用项目,而是更加关注对成本费用有责任的各责任主体及其管理者,毕竟只有责任主体及其管理者最了解成本费用为什么发生以及具体的生产经营活动,了解成本动因,才能解决成本管理中出现的各种问题。笔者认为,新时期企业成本管理更应该以人为本,即树立以人治物的成本理念,以降低成本为宗旨,以赋予管理者与员工成本意识为成本管理工作的出发点,把人的因素放在第一位,构造和谐的企业成本管理文化。 The traditional cost management is centered on things, emphasizing the management of things, and treating people with things. The characteristic of this method is that the objects of management are the materialization costs such as expenses and equipment, and the enthusiasm of cadres and workers to actively participate in cost management is not fully mobilized. The object of modern cost management is not only to pay attention to the specific costs and expenses, but to pay more attention to the responsible parties and managers who are responsible for the cost. After all, only the responsible parties and their managers know best why the costs and costs occur and the specific production. Business activities and understanding of cost drivers can solve various problems that arise in cost management. The author believes that the new era of corporate cost management should be people-oriented, that is, to establish the concept of the cost of people to manage things, to reduce costs for the purpose, to give managers and staff cost awareness as the starting point of cost management, the human factor first And construct a harmonious enterprise cost management culture.