成本管理是我国企业财务管理的关键环节之一,这是由产品成本在整个产品价值中与利润的密切关系所决定的。当产品价格在一定的条件下,两者之间显示着此消彼长的关系。为了降低成本,提高企业经济效益,支援财政,加快国民经济发展速度,长期以来我们 Cost management is one of the key links in China’s corporate financial management, which is determined by the close relationship between product cost and profit in the entire product value. When the price of a product is under certain conditions, there is a trade-off between the two. In order to reduce costs, improve the economic efficiency of enterprises, support the finance, and accelerate the development of the national economy, we have long