Every enterprises must gone through a certain number of stages which has different internal and external market environment started from the time of birth, all the different development stages constitutes enterprises life cycle. The life cycle of enterprises are generally divided into four stages, the newly established period, becoming long-term, the mature period and the decline time. The cost management of enterprises permeated the whole life cycle of enterprises, improvement cost needs to be continuous facilitated. In different stages of enterprises life cycle, the in- ternal and external business environment are different, and enterprise operational risk is different too. The different stages of enterprises life cycle, the different cost strategy is needed, it is necessary to know the nature of the enterprises life cyele, and adjust cost strategy in time, this is the only way to make a enterprises sustainable development during the fittest market.%企业从诞生开始都要经历具有不同内外市场环境的若干阶段,这些不同的发展阶段构成企业生命周期,企业的生命周期一般包括初创期、成长期、成熟期、衰退期。企业的成本管理贯穿于企业的整个生命周期,成本改进需要持续推进。企业在生命周期的不同阶段面临的市场环境和经营风险不同,因此企业在同生命周期的不同阶段应该选择不同的成本战略。企业只有掌握企业生命周期的变动规律,并及时调整企业的成本战略,才能在优胜劣汰的市场中可持续发展。
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