据产品成本的经济作用和经济意义以及社会主义市场经济发展的要求，结合实践经验，工业企业加强成本管理，应遵循以下途径：首先，正确区分各种费用性质，严格遵守成本开支范围。在进行各项经济行动时，会出现各种各样的费用。这些费用的物质和用途不一样，资金来源也不同。对 According to the economic role and economic significance of product costs and the requirements of the development of the socialist market economy, combined with practical experience, industrial enterprises should follow the following approaches to strengthen cost management: First, correctly distinguish the nature of various expenses and strictly comply with the scope of cost expenditure. In carrying out various economic operations, various expenses will appear. The materials and uses of these fees are not the same and the sources of funding are different. Correct