在当前市场经济背景下,企业面临着日益激烈的市场竞争,要获得更好的发展,最为直接的手段就是做好成本管理和成本控制工作,实现资金的合理使用,进而提升经济效益。本文分析了当前企业在成本管理中存在的问题,并就成本管理和成本控制的强化措施进行了探讨。 Under the current market economy background, enterprises are faced with increasingly fierce market competition. To achieve better development, the most direct means is to do a good job in cost management and cost control so that funds can be rationally used and economic benefits can be enhanced. This article analyzes the current problems in the enterprise cost management, and cost management and cost control measures were discussed.