工业企业在竞争激烈的市场经济条件下,要想生存或谋求发展壮大,管理在其中起到越来越重要的作用,而成本费用控制是企业管理活动中永恒的主题,成本费用控制的直接结果是降低成本,增加利润,从而提升企业的管理水平。因为工业企业产品工艺、生产流程千差万别,当然,成本费用控制的具体方法是要根据工业企业生产经营的特点,组织机构的模式来规划设计并加以实施的,不是千篇一律一成不变的。但是,实现企业成本费用控制,必须以增强认知、优化观念为前提,加强管理、提升员工素质为根本,全员参与,全过程控制,建立一个相对完善的的成本费用控制体系,从整体上提升企业的核心竞争力,才能在市场竞争中立于不败之 Under the highly competitive market economy, industrial enterprises play an increasingly important role in their survival or seeking to grow and develop, and cost control is the eternal theme in the management of enterprises and the direct result of cost control Is to reduce costs and increase profits, thereby enhancing the management level of enterprises. Of course, the concrete method of cost control depends on the characteristics of industrial enterprises’ production and management and the planning and design of the organizational structure. Therefore, it is not always the same. However, to realize the control of enterprise cost and expense, we must establish a relatively complete control system of cost and expense based on the premise of enhancing cognition and optimizing concepts, strengthening management and enhancing the quality of employees, and taking full control of the whole process to establish a relatively complete cost and expense control system. As a whole, To enhance the core competitiveness of enterprises in order to remain invincible in the market competition