成本信息在成本决策中的作用王凤媛成本决策是为了达到一定目标，拟定多个成本方案，通过对这些方案分析、比较，选择一个最佳方案的过程。成本决策直接影响和制约着企业成本的管理。只有科学地进行各种成本决策，才能在成本决策的基础上制定具体的成本计划，按照成本决策... The role of cost information in cost decision-making Wang Fengyuan’s cost decision-making is to achieve a certain goal, draw up multiple cost plans, and through the analysis and comparison of these plans, the process of selecting an optimal plan. Cost decisions directly affect and restrict the management of corporate costs. Only by making various cost decisions scientifically, can a specific cost plan be formulated on the basis of cost decision-making, according to the cost decision...