Maximizing benefits is an important goal of enterprise management,and costs are closely related to benefits.Enterprises need to strengthen cost management in order to increase their own benefits.Humanistic fac-tors play an important role in cost management.Based on this,starting from the specific application of cost man-agement in enterprises,this paper expounds the importance of humanistic factors in enterprise cost management,summarizes the characteristics of people-oriented enterprise cost management and puts forward some countermeas-ures,with a view to helping enterprises improve their cost management level,forming a more perfect cost manage-ment system and making great progress.