成本管理是实现企业财务目标利润最大化的主要手段之一,成本核算与成本预测、成本计划、成本控制、成本分析和成本考核有机构成了成本管理系统。组织好成本核算,对全面提高企业管理水平,落实企业各部门经济责任制,提高企业经济效益,有很大的推动作用,在竞争日趋激烈的市场经济环境中,成本管理工作显尤为重要。 Cost management is one of the main means to realize the profit maximization of corporate financial goals. Cost accounting and cost forecasting, cost planning, cost control, cost analysis and cost assessment organically constitute a cost management system. The organization of cost accounting has a great impetus for the overall improvement of the management level of enterprises, the implementation of the economic responsibility system of various departments in enterprises and the enhancement of the economic benefits of enterprises. In the increasingly competitive market economy environment, cost management is especially important.