制造业企业作为实体经济的主体,必须立足于成本竞争,即加强管理,降低成本费。管理会计最基础、最根本的研究领域之一就是对成本费用的控制,管理会计工具也是企业最为传统的成本控制方法之一。本文从管理会计工具与成本控制着手,分析其在制造业企业成本控制中的应用,深入研究当前制造业企业应用管理会计工具进行成本控制过程中存在的问题及原因,并对此提出相关建议与对策。 As the main body of the real economy, manufacturing enterprises must base themselves on cost competition, that is, strengthen management and reduce costs. One of the most basic and fundamental research areas in management accounting is cost control. Management accounting tools are also one of the most traditional cost control methods in an enterprise. This article starts with the management accounting tools and cost control, analyzes its application in the cost control of manufacturing enterprises, deeply studies the existing problems and reasons of cost control in the application of management accounting tools in manufacturing enterprises, and puts forward some suggestions Countermeasures.