成本管理是企业生产经营管理的一个重要组成部分,它是以成本为对象,借助管理会计的方法,以提供成本信息为主的一个会计分支。产品成本实际包括的内容称为成本开支范围。为了加强对成本的管理,防止乱挤成本,成本 Cost management is an important part of production and operation management of an enterprise. It is an accounting branch that takes cost as its object and manages accounting to provide cost information. The actual cost of the product is called the cost of the range. In order to strengthen the management of costs, to prevent the squeeze costs, costs