本文从控制主体与管理主体脱节、生产管理和成本管理运行脱节、生产单元分类与收集指标渠道不一三个角度分析企业成本管理现状与精细化管控的缺失矛盾,提出提高思想认识,建立对标体系架构;建立健全组织机构,明晰分工和过程管理;建立健全组织机构,明晰分工和过程管理;深入同业企业,分析研究管控数据;分析对标结果,厘清对标差距;加强对标后续考核工作等同业对标下的企业成本精细管控措施。 This article analyzes the status quo of the enterprise cost management and the lacking of the delicacy management and control from the point of view that the control subject and the management subject are out of line, the production management and the cost management run out of line, the production unit classification and the collection indicators are different. Establish a sound organizational structure, clear division of labor and process management; Establish and improve the organizational structure, clear division of labor and process management; In-depth business, analysis and control of data; Analysis of benchmark results, clarify the standard deviation; Equivalent industry standard cost control measures.