成本控制论是管理会计的一个重要部分，它要求企业在整个生产经营过程中，建立完善的成本控制制度，制定成本计划和标准成本，然后按照要求实施控制制度，在具体实施中对每个环节都要加以组织、调节和监督，进行事前控制和日常监控。由于成本是一项综合性指标，通过对成本的控? Cost control theory is an important part of management accounting, which requires enterprises throughout the production and operation process, establish a sound cost control system, develop cost plans and standard costs, and then follow the requirements of the implementation of the control system, in the specific implementation of each link All should be organized, adjusted and supervised, with prior control and routine monitoring. As the cost is a comprehensive indicator, through the cost control?