随着市场经济的蓬勃发展,我国制造业所处的经营环境和市场环境都发生了巨大的变化,企业面临着日益激烈的竞争。传统的财务管理模式由于其内在的狭隘性与局限性而越来越无法适应新环境的剧变,因而以提升企业核心竞争力为目标的战略成本管理思想愈加得到现代制造业企业的重视。本文针对现代制造业成本控制问题进行一定探讨。 With the vigorous development of market economy, the operating environment and market environment in which China’s manufacturing industry is undergoing tremendous changes have taken place. Enterprises are facing increasingly fierce competition. Due to its inherent narrowness and limitations, the traditional financial management model can not adapt to the drastic changes in the new environment. Therefore, the strategic cost management thinking aimed at enhancing the core competitiveness of enterprises has been paid more and more attention by modern manufacturing enterprises. This article aims at the problem of modern manufacturing cost control.