随着我国经济水平的不断发展,企业处在竞争激烈的市场环境中,为了能使企业能更好的适应该环境,则需要对成本费用与成本控制的管理,由于企业的经济发展和成本费用与成本控制有着密切相关的联系,因此必须采用有效的方法对其进行控制。本文对企业成本费用与成本控制的概念进行分析与介绍,并分析企业成本费用与成本控制中存在的问题与对其对策进行探讨,希望能使企业能够降低其生产成本,能提高企业的经济效益。 With the continuous development of our economy, enterprises in a highly competitive market environment, in order to enable enterprises to better adapt to the environment, you need to control the cost and cost control, due to the economic development of enterprises and cost It is closely related to cost control, so it must be effectively controlled. This article analyzes and introduces the concept of cost control and cost control, analyzes the problems existing in cost control and cost control, and discusses its countermeasures. It is hoped that it will enable enterprises to reduce their production costs and increase their economic benefits .