浅议成本分析在成本管理中的作用

成本分析是企业成本管理的重要环节，是挖掘成本降低潜力，改善企业管理的重要工具。通过成本分析，可以考核企业成本计划的执行情况，评价企业过去的成本管理工作；可以提示问题和差距，促使企业挖掘降低成本的潜力，寻求降价成本的途径和方法，以认识和掌握成本变动的规律，从中总结成本管理的经验和教训，提高企业经营管理的水平。

On the Function of Cost Analysis in Cost Management

Cost analysis is a vital link of enterprise cost management and an important instrument to develop potential of decreasing cost and to improve enterprise management. Cost analysis can help us examine the operation of enterprise cost plan. assess cost management in the past, present the problem and deficiency, and develop the potential and methods of decreasing cost through recognizing the rules of cost change, from which the enterprise can conclude the experience and lesson of cost management and increase the standard of enterprise management.