摘要：中國市場經濟的發展日新月異，無論是新興企業還是已經步入穩健發展的成熟企業，各個企業面臨的競爭越來越激烈。眾所周知，價格決定了產品在市場上競爭力，而決定產品價格高低的主要因素則是生產成本，只有降低了成本，才有可能在這一基礎上降低售價。所以成本控制是現代企業管理的重中之重，同時也是決定了企業能否進一步發展的重要因素。科學有效的成本管理令企業具有一定的成本效益，而企業成本控制水平直接影響到企業的利潤水平，進而決定運營狀況。企業的成本優勢是企業持續發展的首要條件，為了能夠在激烈的競爭中取得一席之地，企業理應重視成本控制，使其在企業運營過程中真正提高企業效益，發揮優化企業資源配置的功效。本文通過對我國企業成本控制現狀的分析，大致概括出了幾大問題及解決建議，希望在之后的工作中加以實踐證實。

關鍵詞：成本控制  成本優勢 企業運營

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