一、前言工业企业的产品成本,反映产品在生产过程中所消耗的原材料和应负担的工资及其他费用的水平。近年来特别是今年初的两个月成本超支较多,成本是影响我矿经济效益的主要问题。为了不断降低产品成本,改善企业的经营管理,提高经济效益,实行严格的全面经济核算;而要做到上述这些,从加强成本管理,严格控制成本,把成本预测、分析、核算同目标成本紧密结合起来,就是 I. INTRODUCTION The product costs of industrial enterprises reflect the level of raw materials consumed and the wages and other expenses that should be borne during the production process. In recent years, especially in the first two months of this year, the cost overrun was more, and the cost was the main problem affecting the economic efficiency of our mine. In order to continuously reduce product costs, improve the company’s business management, improve economic efficiency, and implement strict overall economic accounting; to achieve these, from the strengthening of cost management, strict cost control, cost forecasting, analysis, accounting and target costs are closely In combination, it is