摘 要
成本控制是以前建立并以此为基础的企业成本管理的目标，一般在生产活动开始之前就已经发生。成本控制是对各种影响成本的因素和条件采取的一系列预防和调节措施，以确保在即使在复杂环境下管理目标也能够实现的管理行为。在现代市场经济中，随着经济的快速发展，企业越来越大的竞争压力。为了增强企业在艰难的市场环境中的竞争力，改善成本控制方法，加强企业管理迫在眉睫。但是，大多数中企业缺乏对成本控制的了解，尤其是中小企业，不仅缺乏管理经验和理论知识充分系统的理论指导，在控制过程中其他公司复制其他公司的成本管理模式，没有联系自己的实际情况，导致成本控制没有发挥出预想的作用。中小企业应该根据自身实际情况，并结合不同员工岗位职责的，制定具体而有效的控制方法。合理的成本控制，能帮助企业在众多竞争对手中脱颖而出。本文介绍了成本控制意义和成本控制对小企业成本控制的重要性，并以中小企业成本控制的现状为依据指出了存在的问题并提出建议，以期能提高企业成本控制水平。
关键词：中小企业，成本控制，建议
Small and medium-sized enterprise cost control research
ABSTRACT
Cost control is previously established and this objective based enterprise cost management, general production activities before the start has occurred. Cost control is a series of preventive measures and regulation affect the cost of the various factors and conditions to be taken to ensure that even in a complex environment management objectives can be realized management practices. In the modern market economy, with the rapid economic development, increasing competitive pressure on businesses. In order to enhance business in a difficult market environment, competitiveness, improve cost control, strengthen enterprise management is imminent. However, most of the enterprises lack understanding of cost control, especially SMEs, not only the lack of theoretical guidance of management experience and theoretical knowledge of the full system, in the control process of other companies copying other company’s cost management, no contact their actual situation, leading to the expected cost control does not play a role. SMEs should be based on their actual situation, combined with different staff job responsibilities, to develop concrete and effective control method. Reasonable cost control, can help companies stand out among competitors. This article describes the significance of cost control and cost control, the importance of small business cost control, cost control and status of small and medium enterprises as the basis pointed out the problems and make recommendations in order to improve the level of corporate cost control.
KEYWORDS：Small and middle-sized enterprises，cost control，suggestions
目 录
2 中小企业的含义和界定标准…………………………………. 4
4 中小企业成本控制存在的问题……………………………….. 7
4.5 员工综合素质较低制约成本控制………………………. 8
5 提高中小企业成本控制的建议………………………………. 10
5.2 清除对成本控制的错误及模糊认识……………………. 11
5.3 采用科学成本控制方法…………………………….. 12
5.4 加强成本监督和成本信息管理……………………….. 13
5.5 提升员工综合素质以提高成本控制效果………………… 13
