随着经济体制改革的不断深入,企业面临激烈的市场竞争。对于一个企业来说,成本在整个经济活动中发挥着重要的作用,成本管理与控制的好坏直接关系企业成本水平的高低,从而决定企业能否健康生存和发展。本文主要从成本的主要构成要素:原材料、人工费、折旧费和废品损失四个方面进行阐述产品成本的管理和控制。 With the continuous deepening of economic restructuring, enterprises are facing fierce market competition. For an enterprise, the cost plays an important role in the whole economic activity. The quality of cost management and control directly relates to the level of the enterprise cost so as to determine whether the enterprise can survive and develop healthily. This article mainly elaborates the management and control of product cost from the four main components of cost: raw materials, labor costs, depreciation costs and waste loss.