成本是反映企业经济效益的综合指标,成本核算是会计管理的重要内容。“管理会计”特别强调要算活帐。即不仅要反映过去,而且要有效地利用这些信息去评价企业的日常经济活动,参与决策,对企业的成本进行日常控制。在现代化成本管理中,为了强化成本管理,严格成本控制是最关键的一 Cost is a comprehensive indicator of the economic efficiency of enterprises, cost accounting is an important part of accounting management. Management accounting special emphasis on live accounts. That is not only to reflect the past, but also to effectively use this information to evaluate the daily economic activities of enterprises, participate in decision-making, the daily cost of business control. In the modern cost management, in order to strengthen cost management, strict cost control is the most crucial one