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成本管理的目的： 成本管理是企业管理的一个重要组成部分，它要求系统而全面、科学和合理，它对于促进增产节支、加强经济核算，改进企业管理，提高企业整体管理水平具有重大意义。成本管理是由成本规划、成本计算、成本控制和业绩评价四项内容组成：
1、成本规划是根据企业的竞争战略和所处的经济环境制定的，也是对成本管理做出的规划，为具体的成本管理提供思路和总体要求。
2、成本计算是成本管理系统的信息基础。
3、成本控制是利用成本计算提供的信息，采取经济、技术和组织等手段实现降低成本或成本改善目的的一系列活动。
4、业绩评价是对成本控制效果的评估，目的在于改进原有的成本控制活动和激励约束员工和团体的成本行为。
求一片英文成本管理方面的文章，最好外带中文翻译Cost Management is the process whereby companies use cost accounting to report or control the various costs of doing business.The term cost management is widely used in business today. Unfortunately cost management has no uniform definition. Cost management generally describes the approaches and activities of managers in short run and long run planning and control decisions that increase value for customers and lower costs of products and services. For example, managers make decisions regarding the amount and kind of material being used, changes of plant processes, and changes in product designs. Information from accounting systems helps managers make such decisions, but the information and the accounting systems themselves are not cost management.Cost management has a broad focus. It includes –e69da5e887aae79fa5e9819331333236376561 but is not confined to – the continuous control of costs. The planning and control of costs is usually inextricably linked with revenue and profit planning. For instance, to enhance revenues and profits, managers often deliberately incur additional costs for advertising and product modifications.Cost management is not practiced in isolation. It is an integral part of general management strategies and their implementation. Examples include programs that enhance customer satisfaction and quality as well as programs that promote new product development. Many cost management concepts are inevitably intertwined with manufacturing and production concepts, such as lean accounting, value chain analysis, throughput accounting, theory of constraints, etc.
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