企业柔性主要是指企业在经营过程中不断学习、不断开拓创新的一种能力,其具有系统、持续整合企业内外资源的功能,具有帮助企业应对外部环境变化的作用。而企业柔性成本管理指的是企业为了建立柔性所付出的全部费用之和。目前,企业柔性成本逐渐成为企业财务支出中的重要部分,逐渐引起了财务管理人员、企业决策者的关注与重视。本文就将对企业的柔性成本管理予以简要的分析和深入的研究。 Enterprise flexibility mainly refers to the enterprise in the business process of continuous learning, continuous innovation, an ability to systematically and continuously integrate the functions of internal and external resources, with the help to help enterprises respond to changes in the external environment. And enterprise flexible cost management refers to the sum of all the expenses that enterprises pay for establishing flexibility. At present, the flexible cost of an enterprise has gradually become an important part of the financial expenditure of an enterprise, and gradually arouse the concern and emphasis of financial managers and corporate decision-makers. This article will be on the enterprise’s flexible cost management be briefly analyzed and in-depth study.