This article give some opinions and suggestions to the cost management of general enterprises in our country : The culture of total cost of enterprise should be set up ;

• 通过借鉴集群企业成本管理思想,本文提出针对我国一般企业成本管理思想和方法的意见和建议:在企业成本观念树立的过程中,注重培养具有集群思想的“企业群”成本观念;