中文：

成本模式是一种会计计量方法，用于计算企业在特定期间内开展业务活动的成本。它通常包括直接成本和间接成本，直接成本是指与特定业务活动直接相关的成本，如材料成本、直接人工等；间接成本则是指与多个业务活动相关的成本，如租金、水电费、管理人员工资等。

成本模式的核心是配比原则，即将收入与成本进行配比，以确定特定期间内的净收益。在成本模式下，企业需要将成本分为可变成本和固定成本，可变成本是指随着产量的变化而变化的成本，如直接材料和直接人工；固定成本则是指在一定期间内不随产量变化而变化的成本，如固定资产折旧和管理人员工资。

通过使用成本模式，企业可以更好地了解其业务活动的成本和收益情况，有助于企业进行经营决策和成本控制。同时，成本模式还可以为企业提供关于产品定价、市场份额等方面的信息支持。

然而，随着市场经济的发展和企业竞争的加剧，传统的成本模式已经逐渐暴露出一些问题。例如，传统的成本模式往往过于依赖人工操作，难以实现精细化管理；另外，传统的成本模式还可能高估或低估企业的真实成本，对企业决策产生误导。因此，一些企业已经开始探索并应用新的成本管理方法，如作业成本法、价值链分析等。

英文：

Cost mode is an accounting measurement method used to calculate the cost of a company's business activities during a specific period. It typically includes direct costs and indirect costs. Direct costs refer to costs directly related to specific business activities, such as material costs and direct labor; indirect costs refer to costs related to multiple business activities, such as rent, utilities, and management personnel salaries.

The core of cost mode is the matching principle, which matches revenue to cost to determine net income for a specific period. Under the cost mode, companies need to classify costs into variable costs and fixed costs. Variable costs refer to costs that change with production, such as direct materials and direct labor; fixed costs refer to costs that remain unchanged within a certain period despite changes in production, such as fixed asset depreciation and management personnel salaries.

Through the use of cost mode, companies can better understand the costs and benefits of their business activities and assist in business decision-making and cost control. At the same time, cost mode can also provide information support for product pricing, market share, and other aspects.

However, with the development of market economy and fierce competition among companies, traditional cost mode has gradually exposed some problems. For example, traditional cost mode often relies too much on manual operations and it is difficult to achieve precise management. In addition, traditional cost mode may overestimate or underestimate the true cost of the company, misleading business decisions. Therefore, some companies have begun to explore and apply new cost management methods, such as activity-based costing, value chain analysis, etc.