成本管理,就是对企业生产经营过程中发生的各种耗费的管理,是企业管理工作的重要组成部分,它包括成本预测、成本决策、成本计划、成本控制、成本核算、成本分析及成本考核等项内容。加强企业的成本管理,对于加速社会主义建设有着十分重要的意义。成本管理工作的出发点和归宿在于追求人力、物力和财力的节约,力争以尽量少的投入得到尽量多的产出,从而降低产品成本。在产品价格、税率既定的条件下,成本下降,利润就会增加,因而是增加 Cost management refers to the management of various expenses that occur during the course of production and operation of an enterprise. It is an important component of enterprise management and includes cost forecasting, cost decision making, cost planning, cost control, cost accounting, cost analysis and cost assessment. Item content Strengthening the cost management of an enterprise is of great significance for speeding up socialist construction. The starting point and fate of cost management lie in the pursuit of manpower, material and financial savings, and try to minimize as much as possible to get as much output, thereby reducing product costs. In the product prices, the tax rate of the established conditions, the cost down, profits will increase, it is to increase