一、关于成本管理的目的。我国有着悠久的小生产历史,但生产力发展缓慢,难以满足人们的消费要求。特别是在计划经济体制下,社会资源由国家支配,企业生产的产品价格基本上由国家规定,企业对产品质量管理的意识比较淡薄。这样,在成本管理方面留给企业的任务,自然就是节约开支,降低成本。因而节约不仅成了我国 First, the purpose of cost management. China has a long history of small production, but its productivity has been slow to meet people’s consumption requirements. Especially under the planned economic system, social resources are dominated by the state, and the prices of products produced by enterprises are basically stipulated by the state, and the awareness of enterprises on product quality management is relatively weak. In this way, the task left to the company in terms of cost management is naturally to save expenses and reduce costs. Thus saving not only became our country