陈旧或固步自封的成本管理方式及系统已经不能满足当前企业在市场发展中的需求,这是当前我国大部分企业所面临的问题。近几年,我国经济下行压力加大,故步自封的管理方式,已成为企业发展道路上的障碍,重视控制成本成为企业求生存、谋发展的重要课题。企业必须树立科学的成本控制意识,提升员工重视成本管理的意识,根据企业自身性质、特点,制定切实符合企业实情的成本控制体系和管理战略,提升员工成本控制的能力,利用先进的理念来完善成本控制体系。本文针对部分企业成本控制过程中存在的问题及其原因和如何解决当前的问题,进行了深入探究。 Outdated or stubborn cost management methods and systems can no longer meet the current business needs in the development of the market, which is currently facing most of the problems facing our business. In recent years, the downward pressure on China’s economy and its self-styled management has become an obstacle on the road to enterprise development. Emphasis on controlling costs has become an important issue for enterprises to survive and seek development. Enterprises must establish a scientific consciousness of cost control and raise employees’ awareness of cost management. According to their own nature and characteristics, they should formulate cost control systems and management strategies that are in line with actual conditions of the enterprises, improve their ability to control costs, and use advanced concepts to improve Cost control system. In this paper, some enterprises in the process of cost control problems and their causes and how to solve the current problems, conducted in-depth exploration.