如何推行成本管理,成本控制方法的创新和实施是我们迫切需要学习研究和实施的课题。本文旨在通过H公司实施工厂包干的案例,通过分析工厂包干的优缺点论证其在制造企业中实施的可行性。工厂包干作为企业成本控制的一种方法,有利于降低企业的生产成本,加强企业的成本控制能力。 How to carry out cost management, cost control innovation and implementation of the system is an urgent need to study and implement the issue. The purpose of this paper is to demonstrate the feasibility of implementing it in the manufacturing enterprise by analyzing the advantages and disadvantages of the factory contract. As a way to control the cost of the enterprise, the factory management of the factory helps to reduce the production cost of the enterprise and enhance the cost control ability of the enterprise.