成本管理(包括成本核算)是企业管理的一个重要组成部分。成本管理的目的在于实现对成本的控制,促进成本的降低,提高企业的盈利能力。这个目标能否有效达到,很大程度上取决于成本管理的内容与方法是否与所处的环境相适应。影响成本管理发展的因素有两个:第一,主要是企业所处的客观环境、技术环境的变化。特别是新技术在生产中的不断运用,必然会引起生产技术的变革,也就会要求有新的成本管理方法,才能为经营管理提供及时、正确的成本信息。第二,成本信 Cost management (including costing) is an important part of business management. The purpose of cost management is to achieve cost control, promote cost reduction, and improve the company’s profitability. Whether this goal can be effectively achieved depends largely on whether the contents and methods of cost management are compatible with the environment in which it is located. There are two factors that influence the development of cost management: First, it is mainly the changes in the objective environment and technological environment in which the company is located. In particular, the continuous use of new technologies in production will inevitably lead to changes in production technology, and will require new cost management methods to provide timely and correct cost information for business management. Second, cost letter