成本核算管理是企业最重要的内容之一,关系到企业的效益与发展。本文分析了一些企业成本管理存在的问题并提出了相应的对策。 Cost accounting management is one of the most important contents of an enterprise, which is related to the efficiency and development of the enterprise. This article analyzes some problems existing in enterprise cost management and puts forward corresponding countermeasures.