成本是生产过程中物资和劳动耗费的货币表现,是经济核算的主要内容。加强成本管理的目的,就是要充分发挥社会主义制度的优越性,不断提高劳动生产率,以最少的消耗,求得最大的社会经济效果,为四化作出贡献.打倒“四人帮”之后,特别是党的十一届三中全会以来,整个经济形势大有好转,以成本和质量为中心的经济核算制,逐渐引起了人们的重视。但是,如何使成本工作适应经济调整、市场调节的需要,如何使成本研究和实践适应经济发展的需要,在成本的计划、预测、决策、控制、核算、分析、考核等方面还有很多工作要做.在成本管理上还存在不少的问题. Cost is the currency performance of materials and labor costs in the production process and is the main content of economic accounting. The purpose of strengthening cost management is to give full play to the superiority of the socialist system, continuously improve labor productivity, obtain the greatest socio-economic effects with minimum consumption, and contribute to the four modernizations. After the “Gang of Four” was defeated, especially the party Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, the overall economic situation has improved considerably. The economic accounting system centered on cost and quality has gradually attracted people’s attention. However, how to adapt the cost work to the needs of economic adjustment and market adjustment, and how to make cost research and practice adapt to the needs of economic development, there is still a lot of work to be done in cost planning, forecasting, decision making, control, accounting, analysis, and assessment. Do. There are still many problems in cost management.