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Content Inthispaper,sometheoreticalcostmanagement,andhastherapiddevelopmentofChina'seconomyhasbeenonthelargenumberofeconomicresourcesatthecostofconsumptioninthefinancialperformanceforthehighcosts,lessprofit,constrainingChina'senterprisestoachievesustainabledevelopmentstrategyforweresummarizedmainlyinclude:costmanagementbackwardconcepts,costmanagementisoutdated,thevalueofmanagementandvaluethecombinationofpoormanagement,badprofitmotivedrivesthedivisionoflabordivisionofthehighcostsledtomicromanage,seriouswasteofresources,suchasmanpower.ThisfullyshowsthatChina'senterprisesthecostoftheexistingmanagementsystemhasbeenunabletomeettheneedsoftheenterprisemarketcompetition,wemustpayfullattentionfullcostmanagementtoimprovecostmanagementawarenesswillexploretheoryandpracticeofcombiningdemand;breakswiththetraditionalmodeofthinking,integratedatthestrategiclevelconsidercostmanagement;usingactivity-basedcostingandothermodernmeansofmanagementcostsaccordingtotheirowncharacteristicsdeterminethecostmanagementstrategies;establishasystemofcostcontrolawareness,andstrengthencostcontrol,andgivefullplaytocomputertechnologyintheenterprisecostmanagementroleintheestablishmentofcostmanagementandsupportmeasures. Keywords:cost CostManagement Operatingcosts Costcontrol Costinformation

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