随着经济全球化和知识经济的兴起,国内市场国际化,国际市场国内化,百舸争流、千帆竞发,企业已进入新的商业竞争时代。成本效应作为企业经营与竞争的重要因素,成本核算与管理方法已成为企业关注和探索的重要课题。本文以新的现代效益观念去探讨制造型企业应如何深化应用各种成本管理方法,以获取更多的经济效益和更长远的国际发展。 With the economic globalization and the rise of the knowledge-based economy, the internationalization of the domestic market, the internationalization of the international market, the competitive race and the thousands of sail competitions have brought enterprises into a new era of commercial competition. As an important factor of business operation and competition, cost-effectiveness has become an important issue that enterprises pay attention to and explore. This article explores how manufacturing enterprises should deepen the application of various cost management methods in order to obtain more economic benefits and more long-term international development with a new concept of modern benefits.