成本过程控制是企业经营管理的首要任务,只有加强成本控制,企业才能获得良好的经济效益。笔者在分析企业成本过程控制具体实施的基础上,提出企业负责人应将目标计划成本细分至各个生产控制要素和各职能部门,以全面全过程全员控制企业成本。一、企业成本过程控制的具体实施企业成本过程控制是管理的本质特 Cost process control is the primary task of business management, only to strengthen cost control, companies can get good economic returns. On the basis of analyzing the concrete implementation of the process control of the enterprise cost, the author proposes that the responsible person of the enterprise should subdivide the target plan cost into each production control element and each functional department, and control the whole enterprise cost with the whole process. First, the concrete implementation of enterprise cost process control Enterprise cost process control is the essence of management