基于PDCA的成本管理体系,是指在成本预测、成本计划、成本核算、成本决策、成本考核、成本分析等一系列成本控制过程中,利用PDCA管理工具,进行全过程、全方位的事前、事中、事后控制,形成良性的闭环成本管理。本文在剖析制造业企业成本管理中存在问题的基础上,寻找PDCA与成本控制的关系并构建了以PDCA管理工具为基础的成本管理体系。 PDCA-based cost management system refers to the use of PDCA management tools in the process of cost forecasting, cost planning, cost accounting, cost decision, cost assessment, cost analysis and a series of cost control. Medium and post-control, forming a virtuous closed-loop cost management. Based on the analysis of the existing problems in the cost management of manufacturing enterprises, this paper searches for the relationship between PDCA and cost control and constructs a cost management system based on PDCA management tools.