成本是反映工业企业生产经营成果的综合性的指标。加强成本管理,对于降低产品成本,提高企业盈利,有着十分重要的作用。众所周知,产品成本是一个经济范畴,它与产品的价值有着密切的联系。根据马克思价值构成学说,产品价值等于C+V+m,其前两部分即C+V是补偿价值,是形成产品成本的基础。我国多数成本论著,都是这样定义成本的。但是,马克思的价值构成学说,主要是从宏观经济上研究产品成本构成的。这种论述精确地说明了产品成本的经济本质。由于这种学说,主要不是从微观经济上研究企业的成本管理,以“产品成本为中心”的成本管理体系,就只能局限于生产过程的成本计划、成本核算和成本分析。这个体系的主要问题是缺乏全面成本管理的概念。有鉴于 The cost is a comprehensive indicator reflecting the results of production and operation of industrial enterprises. Strengthening cost management has a very important role in reducing product costs and improving corporate profits. As we all know, product cost is an economic category, and it has a close relationship with the value of the product. According to Marx’s theory of value formation, the product value is equal to C+V+m, and the first two parts, namely C+V, are compensation values ​​and are the basis for product cost formation. The cost of most of our country is to define the cost. However, Marx’s value constitution theory mainly consists of studying the product costs from the macroeconomic perspective. This argument accurately illustrates the economic nature of product costs. Because of this theory, it is not mainly the study of the cost management of a company from a microeconomic perspective. A cost management system with a “product cost as the center” can only be limited to cost planning, cost accounting, and cost analysis in the production process. The main problem with this system is the lack of a comprehensive cost management concept. In view of