With the rapid development of market economy, the cost is the most important in enterprises existing and developing process index,It is directly related to the economic benefit and competition ability of the enterprise, costs directly related to the fate of the enterprise, therefore, the correct analysis of the cost is the priority among priorities in enterprise management, as long as the cost of this one well, the profits of enterprises will be followed to improve the. However, most of the enterprises in the cost analysis management often focus only on production cost management, the cost of production are strictly controlled, and even excessive saving production costs, while ignoring the research and Analysis on the other invisible factors, resulting in once production costs did not control will seriously affect the enterprise profit situation, which is not conducive to the development of enterprises in the current market economy is increasing in the environment. This paper first explains what the cost analysis, and then from the current status of enterprise for cost analysis. The cause of formation, combined with examples of cost analysis of the problems and influence, through in-depth research, explain how to analyze the correct cost,and that the analysis is correct and the cost is important for enterprises.
