[Abstract] And enterprise system gradual and perfect with development of market economy,deepen costmanage reform become one outstanding, urgent problem day by day too.enterprises survive and develop in keen competition ,must improve the management level of one’s own cost.The quality of enterprise products and service has already trended towards homogeneity at the present stage,the main respect of the competition is put on the possibility that the cost reduced，and has proposed solving the countermeasure of the problem according to enterprise’s own current situations to improve the cost of this company to manage,Enterprise go on production and management establish in an unassailable position with cost to lower than rival of the competition only.
[Key words] cost management Management of the modern enterprise cost
