On the basis d questionnaire analysis, the use d objective cost in cost management of the enterprises of Chongqing needs to be improved because the use of standard cost system has difficulty because the standard-maklng and approval and duty of organization design principle of cost management is separated and because cost control idea and cost control measure and cost control method lag behind, We should consurnmate cost control of state -owned enterprises of Chongqing, use effective cost management methods and create competitive advantage.