由于受种种条件的制约,我国企业前期采用的成本管理方法和手段也比较落后,因此存在着很多的局限性。传统的成本管理只注重对生产过程中的各种耗费进行控制,忽略了对产前研究开发的成本、供应成本和产后营销成本的控制。传统的成本分析是 Due to the constraints of various conditions, the cost management methods and means adopted by our country’s enterprises in the early stage are relatively backward, so there are many limitations. Traditional cost management only focuses on the control of various costs in the production process, ignoring the cost of prenatal research and development, supply costs and post-marketing marketing costs control. The traditional cost analysis is