摘要:我国企业迅速发展，市场竞争日趋激烈，推行有效的的成本管理成为提高企业自身竞争力的重要途径，而不断完善的成本性态更是管理会计对应企业市场变化的重要手段。科学先进的成本性态方法决定管理成本的成败，也就决定了企业的成败。通过查找文献、总结归纳等方法进行研究，发现企业应该引进先进的成本管理方法，并运用其进行成本核算，加强成本控制，这样企业就会立于不败之地。此外，还要推广变动成本法、责任会计和作业成本法，以及注重管理经营过程中一些细节上的成本控制等相应措施来加强完善成本控制，体现成本性态在管理会计中的作用。

关键词：成本性态；管理会计；成本管理

Abstract:Rapid development of the enterprise in China, market competition is increasingly fierce, to implement effective cost management approaches to improve the competitiveness of enterprises an important and continuous improvement of cost behavior are important means for enterprises to market changes in management accounting. Cost behavior of scientific method to determine the success or failure of management costs, will also decide the success or failure of the enterprise. By looking for literature, methods such as summarizing research, found that enterprises should introduce advanced methods of cost management and its cost, cost control, so that the enterprises will succeed. In addition, to promote changes in costing, responsibility accounting and job costing, and pay attention to some details on the cost control in the management business process improvement and other appropriate measures to strengthen cost control, reflecting cost behavior in the role of management accounting.

Key words: cost speciation；management；cost management

　　　成本性态始终是管理会计一个重要的分类。相比其他分类，按成本性态分更具有活力，因为它把成本分为了固定成本、变动成本和混合成本。成本性态全方面地概括了管理会计中成本的内涵，而且在根据国际科研发展以及自身的发展不断地去完善和适应新的方法理论，解决以前的不足及漏洞。因此，按成本性态分类依然是企业管理会计主流的选择。