成本体系的持续改善是指不断改进现行成本管理体系 ,使之能够对成本对象耗费企业资源的状况更适当地加以计量和核算 ,以提高成本数据的决策相关性 ,适应变化着的新环境。这种改善须遵循“三多”标准 :第一 ,更多的直接成本。即以尽可能经济可行的方式 ,将尽可能多的成本项目归 The continuous improvement of the cost system refers to continuously improving the current cost management system so that it can more appropriately measure and calculate the cost-consuming enterprise resources of the cost object so as to improve the decision-making relevance of the cost data and adapt to the changing new environment. This improvement must follow the “three standards”: first, more direct costs. That is, in as cost-effective as possible, return as many cost items as possible