产品成本管理是企业管理体系中一个重要的子系，在很大程度上可综合的反映企业管理工作的质量和成果。
The product cost management is in the business management system important substance, to a great extent may synthesize reflection business management quality of the work and achievement.
管理层不再聚集于劳动力成本，在自动化条件下，它将成为产品成本中很小的一部分，而是将注意力投向恰当程度的营销，销售和一般管理费用。
Executives must stop focusing on labor costs, which, with automation, have become a tiny part of product costs, and look into how to right-size marketing, sales, and general overhead expenses.
传统的成本管理只是注重对企业的产品成本和期间费用的管理与报告，对其他经营过程发生的成本报告甚微。
In conventional cost management an importance has only been paid to the management and reporting on product costs and period costs, and little importance to other process costs.
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