全面成本管理体系应该包括组织体系、信息体系、结算体系和工作体系四个方面。全面成本管理的组织体系,是买行全面成本管理并取得长期效果的组织保证。企业中全体职工、各部门都有成本管理的职能,都可以也应该对降低产品成本作出贡献。全面成本管理要有专职的成本管理部门,它应从目前的财务管理机构中分离出来单独设置,它是以厂长为首的生产行政指挥系统的一个重要组成部份。专职的成本管理部门,以成本权责利为纽带,实行成本的分级分口管理,它的主要作用是:协调各部门的成本管理活动,避免重复、遗漏;明确各部门的成本职责和任务;统一组织成本信息的流动、传递和有效利用;促进各部门摆正本职工作和成本管理工作的位置,统筹安排各种业务活动;保证整个成本管理体系的效率与效能。在目前按照专业化协作和经济合理的 The comprehensive cost management system should include four aspects: the organization system, the information system, the settlement system and the work system. The organizational system of comprehensive cost management is the organizational guarantee for comprehensive cost management and long-term effectiveness. All staff and departments in the company have cost management functions and can and should contribute to reducing product costs. Comprehensive cost management requires a dedicated cost management department. It should be set up separately from the current financial management organization. It is an important part of the production administrative command system headed by the factory manager. The full-time cost management department, based on cost, rights, and responsibilities, implements cost-based split management. Its main role is to coordinate the cost management activities of various departments to avoid duplication and omissions, and to clarify the cost responsibilities and tasks of each department. Uniformly organize the flow, transfer, and effective use of cost information; promote the position of all departments to correct their work and cost management; plan overall arrangements for various business activities; and ensure the efficiency and effectiveness of the entire cost management system. At present, in accordance with professional cooperation and economic and reasonable