成本管理是企业管理的重要组成部分,成本管理的目的在于实现对成本的控制,促进成本降低,提高企业的经济效益。从八十年代开始,西方会计学者开始对传统的成本会计系统进行全面的反思,对其批评已经日益增多。主要原因是,在自动化和适时制(Just-in-time)时代,间接费用管理 Cost management is an important part of corporate management. The purpose of cost management is to achieve cost control, promote cost reduction, and increase the economic efficiency of the company. Since the 1980s, Western accounting scholars have begun to comprehensively reflect on traditional cost accounting systems, and their criticism has increased. The main reason is that in the era of automation and just-in-time, overhead management