成本是物化劳动和活劳动的总和,是衡量生产耗费和补偿的尺度,是一项综合性指标。它既受生产、技术、经营、管理的制约,又反作用于生产、技术、管理的各个方面。因此,加强成本管理,降低成本耗费既是改善生产、技术、经营、管理的推动力,又是提高经济效益的关键。但是,近年来工业企业成本大幅度超支,经济效益下降的现象比较普遍而且严重。国家和各级主管部门虽采取了许多措施,但有些单位的效益不明显,以致“挤”、“占”、“塞”、“漏”成本的问题,仍屡查屡犯,屡禁不止。为此,本文试图就强化成本管理的主要对策,进行探讨,供参考。强化成本管理的指导思想,应是从我国的实际情况出发,用全面发展的眼光看问题,在深化改革过程中,切 Cost is the sum of materialized labor and living labor. It is a measure of production cost and compensation and is a comprehensive indicator. It is not only constrained by production, technology, operation, and management, but also adversely affects all aspects of production, technology, and management. Therefore, strengthening cost management and reducing cost is not only the driving force for improving production, technology, operation and management, but also the key to improving economic efficiency. However, in recent years, the cost of industrial enterprises has been greatly exceeded, and the decline in economic efficiency has become more common and serious. Although the state and the competent authorities at all levels have taken many measures, the benefits of some units are not so obvious that the problems of “squeezing”, “occupying”, “plugging”, and “leaking” costs are still repeatedly investigated and repeatedly banned. For this reason, this paper tries to strengthen the main countermeasures of cost management, and discusses them for reference. The guiding ideology for strengthening cost management should be to proceed from the actual situation in our country and to look at problems in an all-round way of development. During the process of deepening reform, we must