一、成本管理的基本理论(一)成本管理的对象成本管理对象是与企业经营过程相关的所有的资金耗费。既包括财务会计上的历史成本,也包括内部经营管理需要的现在以及未来成本;既包括企业内部价值链内的资金耗费,也包括行业价值链整合所涉及的客户和供应商的资金耗费。成本管理的对象最终是资金流出。但是具体到每个企业的成本管理系统,成本管理的对象还是有所不同。传统的 First, the basic theory of cost management (A) the object of cost management The object of cost management and business processes related to all the capital costs. It includes both the historical cost of financial accounting as well as the present and future cost of internal operation and management. It includes both the cost of capital in the enterprise’s internal value chain and the cost of capital for customers and suppliers involved in the industry’s value chain integration. The ultimate object of cost management is outflow of funds. However, specific to each enterprise cost management system, the object of cost management is still different. traditional