内容摘要

随着我国经济的快速发展，我国中小企业在国民经济和社会成长中发挥着不可替代的作用。但由于中小企业的产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素, 使得我国中小企业成本管理的现状不容乐观。

在企业间生死搏斗的今天，成本管理早已经成为企业提升利润的不二法门。只有不断地、科学的降低成本消耗，才能在如今信息高度公开的时代，继续提升利润空间。所以企业成本管理的地位至关重要。当前我国中小型企业的成本管理虽然在逐步的完善，但是在发展的过程中也发现了一些存在的问题。本文首先对中小企业成本管理做了简要的概述，然而根据中小企业成本管理的现状对中小企业在成本管理在某些方面存在的不足，最后寻求出了一套令企业满意的决策方案，从根本上降低产品成本，提升企业市场的竞争能力。

关键词：成本管理问题措施

Abstract

With the rapid development of our economy, our country small and medium-sized enterprises in the national economy and social development plays an irreplaceable role. But because of the small and medium-sized enterprise small production scale, capital and technology constitute a low, the traditional system and external factors such as macro-economic impact, make our country small and medium-sized enterprise cost management the current situation nots allow hopeful.

In the enterprise life and death battle today, cost management already become an enterprise to promote the profit the only proper course to take. Only by constantly, scientific reduce cost consumption, to information in today’s highly open era, continue to increase the profit space. So the enterprise cost management an important role. The current our country small and medium-sized enterprise cost management in the gradual consummation, but in the development process also revealed some problems. This article first to the small and medium-sized enterprise cost management are summarized, however according to the small and medium-sized enterprise cost management present situation of small and medium-sized enterprises in the cost management in some deficiencies, to seek out a set of final make a satisfactory business decision, fundamentally reduces the product cost, enhance market competition ability.

Key words：Cost management；Problem；Measures