成本管理是经济管理的重要组成部分，而经济管理又与经济体制密切相关。任何一种经济管理理论和方法都是一定经济体制的产物，并服务于这种经济体制。我国现阶段的成本管理产生于社会主义计划经济体制之下，在我国过去几十年里对成本管理的加强和经济效益的提高都起到了一定的 Cost management is an important part of economic management, and economic management is closely related to the economic system. Any kind of theory and method of economic management are the products of a certain economic system and serve this economic system. The cost management at the present stage of our country was born under the socialist planned economic system. In the past few decades in our country, the cost management has been strengthened and the economic benefits have been improved.