随着社会的进步和时代的逐渐发展,我国各行各业呈现着蓬勃的发展趋势,现代企业的竞争也越发激烈。企业的根本目的就是最大程度地获取利润,实现利润最大化。在追求利润最大化的过程中,除了销售环节对于收入有巨大的影响,控制成本对于最终的收益仍然有着至关重要的影响作用。在企业控制成本的手段中,管理会计是企业控制成本的重要方法,被广泛地应用在实际管理和发展中,取得了较好的成效。本文以当下企业发展中控制成本的实际情况出发, With the progress of society and the gradual development of the times, all walks of life in our country have shown a thriving development trend, and the competition among modern enterprises has become increasingly fierce. The fundamental purpose of the enterprise is to maximize profits and maximize profits. In the pursuit of profit maximization, in addition to the sales cycle has a huge impact on revenue, the cost of control for the final proceeds still have a crucial impact. Among the means of controlling costs, management accounting is an important method of controlling costs. It is widely used in practical management and development and has achieved good results. Based on the actual situation of control costs in the current development of enterprises,