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成本管理的基础工作是成本核算，在制造成本法中引入责任成本法是加强成本管理、完善成本责任制、增强企业获利能力的有效方法。
The basic work of cost management is cost accounting. Introducing the liability cost method into the manufacturing cost method is an effective way to strengthen the cost management, improve the cost responsibility system and enhance the profitability of the enterprise.