随着我国社会主义市场经济的不断发展,传统的企业成本管理已经不能满足新型的经济发展要求,需要不断的创新个改进。在新形势下对于商业企业成本管理来说这是企业创新的机会。这就要求商业企业在成本管理要根据自身发展不断创新、适应新时期。以便满足市场需求。要将传统的成本理论转变为成本实践,实现成本管理的最终目的。 With the continuous development of China’s socialist market economy, the traditional cost management of enterprises can no longer meet the requirements of a new type of economic development and requires constant innovation and improvement. In the new situation this is an opportunity for business innovation for commercial enterprise cost management. This requires commercial enterprises in cost management according to their own development, continuous innovation, adapt to the new period. In order to meet market demand. To the traditional cost theory into cost practice, the ultimate goal of cost management.