企業成本管理係為追求組織目標而從事企業成本會計上的識別，衡量，分析，解釋和交換訊息過程。企業成本管理主要目的在於提供管理會計的訊息，幫助組織內的管理者做出決策，並提供資訊給組織外部人士了解公司經營現況。
Enterprise cost management is to identifying, measuring, analyzing, interpreting, and communicating information for the pursuit of an organization's goals. Enterprise cost management is aimed at helping managers within the organization make decisions. It is also providing information to parties outside the organization.