Reunderstanding of cost management

The cost management is always the key of fettering the development of our enterprises, especially state enterprises. However, there is almost no change in cost accounting and management in recent ten year important accounting reformation of our country. With the progressive establishment of our market economy system, enterprises are conscious of the importance of cost management stronger and stronger. In the face of an intense market competition enterprises must set up the consciousness of current cost management, realize overall cost management, study the advanced cost management methods of other countries and use them for reference. On the basis of digestion, the methods should be improved and then put to use, or according to concrete conditions of enterprises using them directly, thus raising cost management levels of our country.