一、全面成本管理的落脚点是管理会计学的实际运用，根本目标是建立和实施责任会计制度实施这种制度需要有很多条件，如诊断和优化成本源头以缩小差量成本，推行成本标准化，实行成本核算体系和制度的改革，建立成本认定制度和成本监测、分析、预警制度以及业绩积分考评奖惩制? First, the ultimate goal of comprehensive cost management is the actual use of management accounting, the fundamental goal is to establish and implement the responsibility of the accounting system to implement this system requires many conditions, such as diagnosis and optimization of the source of the cost to reduce the cost of differential, the implementation of cost standardization, The implementation of cost accounting system and the reform of the system, the establishment of cost identification system and cost monitoring, analysis, early warning system and performance bonus evaluation system?