企业经营的目标是实现价值最大化,进行成本控制是实现价值最大化的重要手段。在企业的发展战略中、在市场经济环境下实施低成本战略,全面降低企业成本,才能提高企业的市场竞争力和获利水平。成本控制是一个持续改进的过程,是一项系统工程和长期性工作,需要综合考虑各方面因素,切合实际地实施,才能最终实现。本文就是探究成本控制的有效途径和方法。 The goal of business is to maximize the value, cost control is to achieve an important means of maximizing value. In the enterprise’s development strategy, under the market economy environment to implement low-cost strategy, reduce the cost of enterprises in an all-round way, in order to improve the market competitiveness and profitability of enterprises. Cost control is a process of continuous improvement. It is a systematic project and long-term work. It needs to take all factors into consideration and implement it in a practical manner before it can be finally realized. This article is to explore effective ways and means of cost control.