本文对当前成本管理上的问题，提出了要建立厂长—车间—班组的经济责任制，并从定额管理、计量检验、内部结算、原始记录建立等方面入手，编制好成本计划，建立预算中心，以实行多方面多层次的成本控制。对班组的成本控制特别要从控制原材料消耗、工资费用、产品质量等方面进行。 In this paper, the current cost management issues, proposed to establish the factory manager - workshop - team economic responsibility system, and from the quota management, measurement and testing, internal settlement, the establishment of the original record and so on, the preparation of a good cost plan, the establishment of a budget center In order to implement multi-faceted and multi-level cost control. The team cost control in particular from the control of raw material consumption, wage costs, product quality and so on.