成本控制是成本管理的核心,是企业取得成本领先、赢得竞争优势的保证。本文通过分析传统的成本核算中存在的问题,介绍作业成本法下成本控制的理念,分析实施作业成本法下成本控制需注意的问题,为企业推行成本控制和管理改革提供建议。 Cost control is the core of cost management, which is the guarantee for the enterprise to lead the cost and win the competitive advantage. This article analyzes the problems existing in the traditional cost accounting, introduces the concept of cost control under ABC, analyzes the problems that should be paid attention to when implementing cost control under ABC, and provides suggestions for enterprises to implement cost control and management reform.