我国加入WTO的重大举措虽然为国内企业带来了良好的发展机遇,但同时也加剧了市场竞争的激烈程度,这无疑增大了企业的竞争压力,而增强自身竞争实力成为企业在经济大潮中站稳脚跟的唯一出路,其中降低成本成为企业立足市场的首选手段,特别是生产型企业。对此,本文阐述了生产型企业加强成本控制的必要性,分析了其现状,并就其如何加强成本控制进行了探讨。 Although China’s accession to the WTO has brought a good opportunity for the development of domestic enterprises, it also aggravated the fierce competition in the market. This undoubtedly increased the pressure of competition among enterprises and enhanced its competitive strength to become a major force in the economic tide The only way to gain a firm foothold, which reduces costs as the preferred means of business based on the market, especially production-oriented enterprises. In this regard, this article elaborates the necessity of strengthening cost control in production enterprises, analyzes its current situation, and discusses how to strengthen cost control.