会计成本管理是企业全员管理、全过程管理、全环节管理和全方位管理。不仅包括生产领域成本的控制,而且包括流通领域成本的控制,还要对研究、开发和设计成本进行控制。当前,企业生产经营是以提高经济效益为目标的。要提高经济效益必须加强企业的成本管理。 Accounting cost management is full enterprise management, the whole process of management, all aspects of management and all-round management. This includes not only the control of costs in the field of production but also the control of costs in the field of circulation and the costs of research, development and design. At present, the production and management of enterprises aim at improving economic efficiency. To improve economic efficiency, we must strengthen the cost management of enterprises.