摘要：中国市场经济的发展日新月异，无论是新兴企业还是已经步入稳健发展的成熟企业，各个企业面临的竞争越来越激烈。众所周知，价格决定了产品在市场上竞争力，而决定产品价格高低的主要因素则是生产成本，只有降低了成本，才有可能在这一基础上降低售价。所以成本控制是现代企业管理的重中之重，同时也是决定了企业能否进一步发展的重要因素。科学有效的成本管理令企业具有一定的成本效益，而企业成本控制水平直接影响到企业的利润水平，进而决定运营状况。企业的成本优势是企业持续发展的首要条件，为了能够在激烈的竞争中取得一席之地，企业理应重视成本控制，使其在企业运营过程中真正提高企业效益，发挥优化企业资源配置的功效。本文通过对我国企业成本控制现状的分析，大致概括出了几大问题及解决建议，希望在之后的工作中加以实践证实。

关键词：成本控制  成本优势 企业运营

Abstract：With the further improvement of the market economy, enterprises are facing are increasingly fierce competition. As we all know, the main factor that determines the competitiveness of products in the market is the price of the product, and the main factor that influence the  price is the cost of production. We can only reduce the price of the product by reducing the costs. Therefore, cost control is a major aspect of modern enterprise financial management, which is also a key factor in their further development. Efficient and effective cost management can bring  enterprise a cost advantage and cost control level is directly related to the level of corporate profits and affects the operational status.  As a conclusion, enterprise business cost advantage is the primary condition for sustainable development. In order to gain a foothold in the fierce competition, enterprises should pay attention to cost control, make a real difference to improve business efficiency and optimize resource allocation with a efficient cost control system.

Key words: cost control   cost advantage   enterprise operation