成本管控是企业在生产经营活动中,运用科学的方法、手段来组织生产经营活动,以求达到以最少的人力、物资和资金,取得最大效益的一种管理活动。本文结合作者所在港口企业实际,通过分析目前成本管控的主要问题,探讨从成本意识、过程控制、统计分析、考核评价方面改进成本管控模式,实现提高企业效益的目的。 Cost control is the enterprise in the production and business activities, the use of scientific methods and means to organize production and business activities, in order to achieve with minimal manpower, materials and funds, to achieve the maximum benefit of a management activity. Based on the actual situation of the port enterprises in the author, by analyzing the main problems of cost control at present, this paper discusses the cost control, process control, statistical analysis, evaluation and evaluation to improve the cost management and control mode and achieve the purpose of improving the efficiency of enterprises.