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