随着市场经济的发展,成本管理也从传统的产品成本核算和经营控制转变为更为广义的战略成本管理。企业生存的动力和最终的目的是为了盈利,即获得利润。在当今市场经济条件下如何适应市场的要求,建立以成本为中心的管理体制,对于有效进行价格竞争,提高企业的竞争力和经济效益都有重大的现实意义。因此,深入开展对制造企业成本管理体系的研究具有较高的理论价值和重要的实际意义。 With the development of market economy, cost management has also shifted from traditional product cost accounting and operation control to more generalized strategic cost management. The driving force behind the survival of the enterprise and the ultimate goal is to profit, that is, profit. How to adapt to the requirements of the market in today’s market economy and establish a cost-centered management system are of great practical significance for the effective price competition and the enhancement of the competitiveness and economic efficiency of enterprises. Therefore, it is of high theoretical value and important practical significance to conduct a deep research on manufacturing enterprise cost management system.