According to the existing mature th

According to the existing mature theories, cost management is to make full use of the theories and methods of management, including the theories, procedures and methods of budgeting and controlling the consumption and use of enterprise resources. It comes from a certain social and economic environment, and at the same time, it depends on the current development of social productivity. Cost management plays an important role in the survival of modern enterprises in the market, which is related to the survival of enterprises. It plays a key role in the management of the whole enterprise. From the perspective of its functions, modern cost management generally includes the prediction, decision-making, planning, accounting, control, analysis and assessment of the enterprise's operating costs. The content of cost management is an interrelated whole, which plays an important role in cost management.