This article from the cost management concept and realistic significance to talk about, and lists the modern enterprise system cost management principles should be followed. Then on to enterprise cost management of five kinds of methods are analyzed systematically introduces concluded that modern enterprise cost management commonly existing problems! Finally based on mentioned problems, this paper puts forward the countermeasures of modern enterprise cost management, in order to achieve continuous reduces the production cost, mining enterprise potential, improve the economic benefit of enterprise : modern enterprise system, Enterprise cost; Management mode