成本管理是企业生产经营管理的个重要组成部分,是以成本为对象,借助管理会计的方法,以提供成本信息为主的一个会计分支。做好成本管理工作,对于降低成本费用,增加企业利润,捉高企业生产技术和经营管理水平,以及正确处理企业与国家和其 Cost management is an important part of production and operation management of an enterprise. It is an accounting branch based on cost and with the aid of management accounting to provide cost information. Good cost management, for reducing costs, increase corporate profits, improve corporate production technology and management level, as well as the correct handling of enterprises and countries and their