Taking M manufacturing enterprises as an example,this paper discusses the cost control problems and coping strategies to enhance the effectiveness of cost control in manufacturing enterprises,reduce costs,and maximize benefits.This paper firstly analyzes the cost structure of manufacturing enterprises,then proceeds to analyze the problems existing in cost control for M manufacturing enterprises,including issues related to personnel cost control awareness,cost accounting methods,cost management systems,and the comprehensiveness of cost management,and finally proposes optimization strategies for cost control in manufacturing enterprises,including enhancing awareness,selecting appropriate methods,implementing systems,and strengthening supervision.