随着经济社会的快速发展,以及国家力勤节俭发展思想的指导下,企业也必须对自身的成本管理模式加以创新,以保障在新的形势下获得较好的发展前景。在这种背景下,本文从创新企业成本控制模式与能力、打造企业成本管理创新的保障体系两个方面着手,给出了提升成本管理水平的建议。 With the rapid economic and social development and the guidance of the state in its efforts to thrive in the development of economy, enterprises must also make innovations in their own cost management models in order to secure better development prospects in the new situation. Against this background, this paper starts from two aspects: innovating the model and ability of cost control and building a guarantee system of enterprise cost management innovation, and gives some suggestions to improve the cost management.