在市场竞争日趋激烈、行业利润走向低微的今天,成本控制是企业管理活动中永恒的主题,其直接结果是降低成本,增加利润,提升企业管理水平,增强企业核心竞争力。同时它也是反映企业经营管理水平高低的综合指标,扩大市场占有率,增加生产量,获得规模效应的前提。本文就新时期如何加强成本控制作一些探讨。 In the increasingly fierce market competition and low industry profits, cost control is the eternal theme in business management activities. The direct result is cost reduction, profit increase, management improvement and core competitiveness. At the same time it is also a reflection of the level of business management indicators, to expand market share, increase production, access to economies of scale premise. This article makes some discussions on how to strengthen cost control in the new era.