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。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。
成本與管理會計涵蓋四大主題：成本的計算、成本的控制、成本的規劃與成本的分析。內容包含成本分類、計算、流程、制度；材料、人工與製造費用之規劃與控制；以及各種分析與管理工具等等。學習目標在於建立學生成本計算、成本規劃、成本控制等觀念、技術及工具。並以此為基礎，奠定學生學習成本分析之技術，將來能夠利用成本會計解決管理問題、提高工作績效。
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.
Cost and Managerial Accounting have four parts：cost determination，cost planning，cost controlling，and cost analysis。The content include cost classification、calculation、flow、system；The planning and controlling of materials、labor and factory overhead；And various analysis and managerial tools，etc. Let the students be familiar to the methods of cost determination and learn the techniques about cost planning，cost controlling，and cost analysis so that they can help the managers to use such information to make the best decisions.