Abstract: cost management is the enterprise management is an important part of cost management of the purpose of cost control, promoting cost reduction, enhances the enterprise the profitability. Enterprise in implementing cost management must be combined with enterprise actual situation, a comprehensive, systematic, reasonable for the management, and to detailed the spending, the greatest degree decomposition, reasonably reduce the cost of each link, to realize the rationalization and maximize expenditure. This article from enterprise cost management present situation, cost analysis the problems existing in the management, and puts forward some solving countermeasures. Keywords: establish and perfect the cost management system, full participation, expenditure