国内企业在成本管理过程中由于起步晚,思想落后,出现了很多问题,束缚了企业的进一步发展。针对这些问题,本文分别从树立现代成本意识,发挥企业内部经营管理作用、加强战略成本管理,注重战略定位分析、注重战略成本管理过程中的价值链分析管理等方面提出了相应的对策,希望能够为国内企业改善成本管理提供一些思路。 Domestic enterprises in the process of cost management as a result of late start, backward thinking, there have been many problems, which hindered the further development of enterprises. In response to these problems, this article puts forward some countermeasures from the aspects of establishing the modern cost consciousness, exerting the internal operation and management function, strengthening the strategic cost management, focusing on the strategic positioning analysis and focusing on the value chain analysis and management in the process of strategic cost management For domestic enterprises to improve cost management to provide some ideas.