Good organization for management accounting, especially cost management accounting is a necessary condition to promote management better, it is also the basis for the effective control, cost use of a company. Cost management accounting is one of the basic content of management accounting and displays an important role in the finance management and resources use of a company. Based on research about the characteristics of cost management in Khanh Hoa construction joint-stock company, the study shows the limitations, the reasons for the cost management accounting. So, this study suggest some solutions to improve the cost management accounting in the Khanh Hoa construction joint-stock company.