确定要发生的成本和最佳利用的方法。确定产品、流程、项目等的成本以编制财务报表，并协助管理层做出有关计划和控制的决策。通过管理和减少业务费用来控制成本。 Defining costs to be incurred and methods for optimum utilization. Determine the costs of products, processes, projects, etc. to compile in the�financial statements, as well as to assist management in making decisions regarding planning and control. Control costs by managing and reducing business expenses.