摘要：摘要：中国和世界正经历一个世纪以来最大的变化，变化带来的是机会。中美两国之间的经贸关系，促使中国公司加快了自身的发展。中国目前处于国内大循环主导、国内国际双循环互补的新发展模式，其主要作用是保障自身的安全，从而导致了中国的产品在讲口到内销后的产能相对过剩、原料进口替代的成本增加等问题。文章就企业成本管理的现状进行了剖析，并就如何转变成本管理理念，寻求适合企业成本管理的维度和工具，构建一个完整的成本管理体系，加强信息化和人才培养四个层面，以提升企业成本管理的质量。
Abstract: China and the world are undergoing the biggest change ina century, and change brings opportunities. The economic and trade relations between China and the United States have made Chinese companies accelerate their own development. At present, China is in a new development mode dominated by domestic big cycle and complementary domestic and international double cycles. Its main role is to ensure its own safety, which leads to the relative overcapacity of Chinese products after import to domestic sales and the increase in the cost of raw
material import substitution.Thispaper analyzes the current situationof enterprise cost management,and how to change the concept of cost management,seek the dimensions and tools suitable for enterprise cost management, build a complete cost management system, strengthen the four levels of information and talent training, toimprove the quality of enterprise cost management.