本文分析了近年来卷烟制造企业在成本控制方面面临的新情况,从外部因素、内部流程、管理基础等维度,阐述了成本上行中多种因素给企业造成的影响。在此基础上,对于如何多角度开展成本管理,提出了建议。对于提高企业在认识成本控制难度,采取更加有效措施,有效开展成本控制具有一定借鉴意义。 This article analyzes the new situation faced by cigarette manufacturers in cost control in recent years. From the external factors, internal processes and management foundation, the paper expounds the impact of various factors on the enterprises in the upward cost. On this basis, we put forward some suggestions on how to carry out cost management from different perspectives. It is of some reference to improve enterprises’ difficulty in recognizing cost control, take more effective measures and effectively carry out cost control.