近两年来,在党的十一届三中全会路线的指引下,贯彻了以调整为中心的“八字方针”,基层企业都进行了初步的整顿,经营管理有所改善,结合经济的调整和改革,开始组织专业化生产,实行了企业利润留成等扩大企业自主权的试点,经济工作取得了显著的成效,成本也开始引起人们的关注。成本作为一个经济范畴,是与商品经济联系在一起的,只有在国民经济调整的前提下,实行了经济体制改革以后,才能充分发挥其应有的作用。但调整、改革需要有一个相当长的时间,不能等待。加强成本管理以提高经济效果,与调整、改革的根本目标是一致的,它有利于促进调整和改革。目前在基层企业中,成本管理仍然是个薄弱环 In the past two years, with the guideline of the Third Plenary Session of the 11th Central Committee of the Party as principle, the “Eight Character Guidelines” focusing on adjustment has been implemented. All enterprises at the grassroots level have undergone preliminary rectification and business management has been improved. In combination with economic restructuring and Reform began with the organization of specialized production and the pilot program of expanding enterprise autonomy, such as the retention of profits of enterprises, was carried out. The economic work achieved remarkable results, and the costs began to attract people’s attention. As an economic category, cost is linked with the commodity economy. Only after the economic restructuring has been implemented under the premise of national economic restructuring can the cost be fully realized its due role. However, adjustment and reform require a rather long period of time and can not wait. Strengthening cost management to increase economic efficiency is consistent with the fundamental goal of adjustment and reform, which is conducive to promoting adjustment and reform. Currently in the grass-roots enterprises, cost management is still a weak ring