随着市场经济的发展,企业管理需要不断强化,成本核算中的问题日益暴露出来,难以适应市场经济的需要,与知识经济时代的步伐相适应。本文首先分析了现代企业成本管理的不足,然后提出了改进的对策,希望对降低企业成本、提高经济效益有所帮助。 With the development of market economy, enterprise management needs to be continuously strengthened, problems in cost accounting are increasingly exposed, it is difficult to adapt to the needs of market economy, and adapt to the pace of knowledge economy. This paper first analyzes the shortcomings of modern enterprise cost management, and then proposes the improved countermeasures, hoping to reduce the cost of the enterprise and increase the economic benefits.