成本管理周期与循环,它包括成本管理工作的全部过程。一个完整的成本管理周期,分为:事前、事中和事后三个阶段的成本控制。包括:目标成本管理、标准成本管理、责任成本管理、实际成本管理四个环节,形成一个循环过程,并且各有各的特点和职能,它们在核算的对象、目的、范围、重点、方法和组织上虽各有不同,但从成本的产生、形成的全部运动过程来看,它们又是互相联系、互相制约、互相渗透、 Cost management cycle and cycle, which includes the entire process of cost management. A complete cost management cycle is divided into: prior to, during and after the three stages of cost control. Including: target cost management, standard cost management, responsibility cost management, and actual cost management. It forms a cyclic process and has its own characteristics and functions. The object, purpose, scope, focus, method, and organization Although they are all different, they are linked to each other, restrict each other, and infiltrate each other, in view of the costs incurred and the entire process of their formation.