当前在国营农场内部实行大包干到户,兴办家庭农场,有人认为“承包耗费已由生产责任户自理,成本管理没有必要,也没有办法进行成本核算了”,这样的认识是不全面的。大包干到户和家庭农场,还是全民所有制性质,它是国营农场内部经济管理体制的改革,实行承包到户后,加强成本管理,对降低成本耗费,提高经济效益仍然是十分有益的。成本管理的基本任务和职能是通过预测、计划、控制、核算、分析、考核等手段,加强经营管理,提高经济效 At present, implementing big bales within the state-owned farms and establishing family farms, some people think that “the contractor’s consumption has been taken care of by the production responsibility households, cost management is not necessary, and there is no way to make cost accounting”. Such an understanding is not comprehensive. It is still a matter of ownership by the whole people. It is a reform of the internal economic management system in the state-run farms. After contracting out to households, strengthening cost management will still be very beneficial to reducing costs and increasing economic benefits. The basic tasks and functions of cost management are to strengthen management and improve economic efficiency through the means of forecast, plan, control, accounting, analysis and assessment