随着社会的快速发展和不断转型,我国殡葬行业的市场化需求呈现着持续增长的态势,传统的殡葬财务管理制度已经越来越无法满足现代社会的发展需求。成本核算作为殡葬事业单位财务管理的关键内容和重要组成部分,在事业单位分类改革深入推进的今天,已经成为殡葬管理研究的热点话题。本文从殡葬管理的发展现状入手,对殡葬管理的概念和特点进行了简要的叙述,在此基础上,提出了实施殡葬管理成本核算的具体流程,并对如何做好殡葬管理成本核算进行了必要讨论,以期为殡葬事业单位提供有价值的参考依据 With the rapid social development and continuous transformation, the marketization demand of the funeral industry in our country presents a continuous growth trend. The traditional financial management system for funeral and interment has become increasingly unable to meet the development needs of modern society. As a key component and an important part of financial management of funeral and interment institutions, costing has become a hot topic in funeral management research today. This article starts from the development status of funeral management, and gives a brief description of the concept and characteristics of funeral management. On this basis, it puts forward the concrete procedure of cost management of funeral management and how to make the cost management of funeral management Discussion, with a view to provide valuable reference for the funeral and interment institutions