成本管理是对企业生产经营活动过程中所发生的产品成本,有组织、有系统地进行预测、计划、决策、控制、核算、分析和考核等一系列的科学管理工作。其目的在于组织和动员群众,在保证产品质量的前提下,挖掘降低成本的潜力,达到以最少的生产耗费取得最大的生产成果。而企业内部经济责任制,尽管在形式上可以多种多样,但其目的都是把企业对国家承担的经济责任层层落实到企业内部每个生产单位和每个经营管理子系统,并把他们的经济利益同他们所承担的责任和 Cost management is a series of scientific management work that systematically predicts, plans, makes decisions, controls, accounts, analyzes, and assesses the product costs that occur during the production and business activities of the company. The purpose is to organize and mobilize the masses. Under the premise of ensuring product quality, the potential for cost reduction will be tapped to achieve maximum production results with minimum production cost. While the internal economic responsibility system of an enterprise, although it may be varied in form, its purpose is to implement the economic responsibility that the enterprise assumes for the country at each production unit and every operation and management subsystem within the enterprise and put them in Their economic interests and their responsibilities and