成本管理是运用价值形式对生产费用的发生和产品成本的形成所进行的一种管理活动，也是合理降低产品产销过程中费用消耗的一种活动。成本管理的好坏直接影响到企业的经济效益，抓好成本管理是抓好企业管理的关键。随着社会主义市场经济的不断发展，传统的成本管理观念在很多地 Cost management is a kind of management activity that uses value form to carry out production costs and product cost formation. It is also an activity that reasonably reduces the cost consumption in the process of product production and sales. The quality of cost management has a direct impact on the economic benefits of the company. Grasping cost management is the key to doing a good job in business management. With the continuous development of the socialist market economy, the traditional concept of cost management in many places