成本管理是企业管理中的一项基础管理工作，也是国企内部管理的薄弱环节。如何改变国企生产运营成本居高不下的现状，使企业以最低的成本获取竞争优势，以最少的耗费取得最大的经济效益，是国有企业提升管理素质亟待解决的一个难点问题。河南天宏焦化公司运用标准成本，实施成 Cost management is a basic management in enterprise management and a weak link in the internal management of state-owned enterprises. How to change the current situation of high production and operation costs in state-owned enterprises so that enterprises can gain competitive advantage at the lowest cost and obtain maximum economic benefits with the least consumption is a difficult issue that state-owned enterprises need to solve urgently in order to improve their management quality. Henan Tianhong coking companies use the standard cost, into