In the context of profound adjustments in the global economic landscape and increasingly intense market competition, fluctuations in raw material prices and rising labor costs are continuously compressing enterprise profit margins. Strengthening cost control has thus become a core issue for achieving sustainable development. As a key tool focusing on internal management and spanning the entire process of value creation, management accounting demonstrates unique value in enterprise cost control. It not only provides multidimensional cost information support but also offers diversified control methods and ensures the effective implementation of the control process. Based on the correlation between management accounting and enterprise cost control, this paper conducts an in-depth analysis of its specific application paths in cost forecasting, decision-making, control, and performance evaluation. It further proposes targeted measures to enhance application effectiveness, including raising awareness, improving personnel competence, strengthening information technology, and establishing sound regulations. The aim is to provide systematic theoretical reference and practical guidance for enterprises to optimize cost management models and enhance market competitiveness.
X J Han (Wed,) studied this question.
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