(1. Be able to understand cost, understand cost, formulate standard cost, learn to build enterprise cost management thinking, and seek effective methods to improve enterprise cost. 2. Jump out of the traditional cost control framework, conduct more macro analysis and control costs from the perspective of the company's overall operation, master the main methods of cost accounting and their respective advantages and disadvantages, and improve the existing accounting system according to changes. 3. Master the main methods of cost analysis to provide key and effective cost data for senior managers.)