成本是企业提高市场竞争力的主要因素之一，追求效益最大化，首先就要控制成本，以实现少投入多产出的目的。唐钢高速线材厂于1991年开始推行日成本控制、系统成本核算管理，近年又借鉴了邯钢的经验，日成本控制动态监测、系统核算优化效益的成本管理方法日趋成熟，应用效果越 Cost is one of the main factors for enterprises to improve their market competitiveness. To maximize profits, it is necessary to control costs first, so as to achieve the goal of less input and more output. Tangshan Iron & Steel High-Speed ​​Wire & Rod Plant began to implement daily cost control and system cost accounting management in 1991. In recent years, it also borrowed from the experience of Handan Iron and Steel. The cost management method of dynamic monitoring of daily cost control and optimization of system accounting efficiency became more and more mature, and the application effect was improved.