在目前社会主义市场经济环境下,我国对于成本管理的研究和应用已经步入了一个崭新的阶段,形成了许多成本管理的新理念、新模式。这些关于成本管理的新理念、新模式的应用对于目前我国企业加强成本管理、应对日益激烈的市场竞争有着关键性的作用。本文分析了我国成本管理方法中存在的问题,并探讨了加强成本管理的途径。 Under the current socialist market economy environment, the research and application of cost management in our country have entered a brand-new stage and formed many new concepts and models of cost management. The application of these new concepts and new models of cost management plays a key role in strengthening cost management and tackling the increasingly fierce market competition in our country. This article analyzes the problems in the cost management method in our country and discusses ways to strengthen the cost management.