摘要目前我国金融系统和世界惯例开始接轨，全新财务准则开始被使用，公司科学决策观念持续加强。在当前经济环境中，成本管理是公司管理的关键构成方面。行业竞争逐渐变成公司需要尽早处理的问题。本文最先叙述公司生产成本管理的主要观点，之后叙述公司财务成本管理的现实情况，表明公司生产成本管理中出现的问题，包括电信公司的问题。早期设计和开发成本管理，早期预算赤字和成本控制。系统和成本研究，缺少成本效益研究。最后为此出了相应的对策。关键词：生产成本管理；标准生产成本管理；作业生产成本管理ABSTRACTAlong with our country's financial system with international practice step by step, the new accounting standards, as well as the growth of awareness of enterprise scientific decision, and cost management as an important part of enterprise management, in the fierce competition in the market economy condition, has become a need to face the problem in the development of enterprises.This paper first discusses the basic theory of enterprise production cost management, then introduces the current situation of enterprise financial cost management, and points out the existing problems in the production cost management of enterprises, including the shortage of telecom enterprises, the early design and development cost management, and the early budget.deficit and cost control.System and post - cost analysis, lack of cost - benefit analysis.Finally, the corresponding countermeasures are proposed.Keywords: Guan Jian's production cost management; standard production cost management; operation production cost management目录引言.....................................................................................1一、关于成本管理的概念...................................................1（一）成本管理的含义................................................1（二）成本管理的基本原理及特征............................1二、电信企业概况............................................
