成本管理是企业生产经营管理的重要内容,是提高企业经济效益的重要途径之一。而成本核算是成本管理的基础工作。搞好成本核算工作,是实现企业成本管理目标的重要手段,对最大限度地挖掘降低成本、费用的潜力发挥着关键作用。因此 Cost management is an important part of production and operation management of an enterprise and one of the important ways to improve the economic efficiency of an enterprise. Cost accounting is the basic work of cost management. Doing a good job in cost accounting is an important means of achieving the goal of enterprise cost management and plays a key role in maximizing the potential of reducing costs and expenses. therefore