对于现代企业而言,成本管理是保证其经营水平与可持续发展目标顺利实现的重要基础条件。为此,本篇文章针对企业成本管理中所存在的问题展开了较为深入的研究,同时结合笔者自身经验提出了几点可行性较高的应对措施,其中包括积极引进先进的管理理念,积极落实战略成本管理、进一步拓展成本管理范畴以及创新原有的成本管理方法等等,以期能够带来一些有价值的参考意见。 For modern enterprises, cost management is to ensure that its management level and sustainable development goals an important foundation for the smooth realization of the conditions. For this reason, this article has carried on the thorough research to the existing problems in the enterprise cost management, and at the same time put forward some feasible countermeasures according to my own experience, including actively introducing the advanced management idea and implementing actively Strategic cost management, to further expand the scope of cost management and innovation of the original cost management methods, etc., in order to bring some valuable reference.