科学合理的成本管理体系是提高制造业综合实力的重要手段。目前，我国传统制造业在成本管理方面仍存在着管理目标缺乏科学性、内容单一性和信息片面性等弊端，这种状况已不能适用于先进制造业发展需求。企业应从价值链管理的视角出发，构建内外部成本管理体系，对整个价值链上各环节发生的成本进行一系列的计量、记录、预测和分析，并及时进行成本控制和评价，从而改变传统成本管理只注重成本核算和控制的缺陷。构建具有战略性、系统性、科学性和全面性的成本管理体系，有助于企业价值的提高，能够促进制造业可持续健康发展。%An efficient cost management system is a significant means for improving the comprehensive strength of the manufacturing in-dustry. The cost management system of the traditional manufacturing industry could not be applied in the advanced manufacturing industry as it falls short of scientific targets with single content and incomplete information. Enterprises need to build both internal and external cost management systems based on value chain by measuring, recording, predicting and analyzing with timely, cost control and evaluation, so as to improve the traditional way of cost management focusing only on cost accounting and control. The establishment of a strategic and com-prehensive cost management system will help promote enterprise value and facilitate the sustainability of the manufacturing industry.
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