成本问题是经济工作的一个重要问题。成本的高低,决定着企业能否为社会提供更多物美价廉的产品,取得更多的盈利,以及在商品经济中是否有竞争力,并立于不败之地。产品成本还涉及企业对社会贡献的大小和四化建设的进程,是企业生存和发展的一个重大问题,必须认真进行管理。成本管理的内容,主要包括成本计划、成本控制、成本核算、成本分析,其中:成本控制是在成本形成过程中,对成本的具体管理,它对保证目标成本的实现,促进成本的降低,起着重要的作用。成本控制体系,是根据成本控制的要求,从企业整 The cost issue is an important issue for economic work. The level of cost determines whether the company can provide the society with more affordable products, more profits, and whether it is competitive in the commodity economy and is in an invincible position. The product cost also involves the size of the company’s contribution to the society and the progress of the four modernizations. It is a major issue for the survival and development of the company and must be carefully managed. The content of cost management mainly includes cost planning, cost control, cost accounting, and cost analysis. Among them: cost control is the specific management of costs during the process of cost formation, it guarantees the realization of target costs, and promotes the reduction of costs. It plays an important role. The cost control system is based on the requirements of cost control, from the entire enterprise