Based on the analysis of the importance of strengthening the cost management of state-owned enterprises, this paper discusses the problems existing in the cost management of state-owned enterprises, and puts forward the Countermeasures of strengthening the cost management of state-owned enterprises from the aspects of improving the quality of cost control personnel, renewing the concept, improving the level of cost management, implementing the activity-based costing and strengthening the cost accounting of enterprises<br>
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