产品成本的高低,影响着企业对社会贡献的大小,决定着企业自身的发展程度。成本管理是企业管理的一个重要组成部分。一、产品成本及其在企业管理中的作用产品成本是工业企业在一定时期内为设计、试制、制造和销售一定数量的产品所支出的费用总和。单个产品的这种费用总和,称为单位产品成本。从产品成本的经济实质看,它包括产品价值的两个组成部分:(1) The level of product cost affects the size of the company’s contribution to the society and determines the degree of development of the company itself. Cost management is an important part of business management. I. Product Cost and Its Role in Enterprise Management Product cost is the sum of the expenses incurred by an industrial enterprise to design, prototype, manufacture, and sell a certain number of products within a certain period of time. This sum of costs for a single product is called unit product cost. From the economic essence of product cost, it includes two components of product value: (1)