成本管理是企业管理工作的重要组成部分，是企业提高经济效益的重要途径。随着社会主义市场经济体制的确立，产品成本问题越来越引起各企业的关注。一、管理上的粗放型目前在我们胶鞋行业里，在成本管理中仍然存在着粗放型管理的问题，具体表现在：1．生产经营决策的主观性。据 Cost management is an important part of corporate management and an important way for companies to increase their economic efficiency. With the establishment of the socialist market economic system, the issue of product costs has increasingly attracted the attention of various companies. First, the extensive management model is currently in our rubber shoe industry, there are still extensive management problems in cost management, specifically in: 1. The subjectivity of production and management decisions. according to