Abstract In today's market economy environment, small and medium- sized enterprises as the main body of competition, play a more important role。 How to enhance its competitive strength, to achieve corporate profits, and promote its rapid development? It plays a very important role on product cost control, how to enhance staff awareness of the cost from the source to control waste, effectively reduce costs, save resources, allow enterprises to maintain an important problem facing small and medium-sized enterprises of medium level cost。 We believe that by reducing costs, improve the competitiveness of enterprise products, and further expand market share, can improve the profitability of enterprises。 However, it is necessary to establish a reasonable cost management system in order to reduce costs。 In fact, cost control is a need for careful  study  of knowledge。85820

Keywords:  small-and- medium-sized,enterprises  cost control cost level,cost  management

目录 

1 引言 3

2 产品成本控制的理论基础 3

2。1 产品成本控制的概念 3

2。2 产品成本控制内容及方法 3

2。3 成本控制对公司的意义 4

3 我国中小企业产品成本控制存在的问题 5

3。1 企业的产品成本控制大都停留在事后阶段 5

3。2 产品设计成本意识缺位 5

3。3 决策过程成本观念不强 6

4 华宇物流有限公司案例分析 6

4。1 华宇物流有限公司案例描述 6

4。2 成本控制模型的建立 7

4。3 实际作业成本的差异与计算 9

5 中小企业产品成本控制的解决对策 10

5。1 注重产品前段的采购成本控制 10

5。2 企业应彻底改变现存生产过程弱点 10

5。3 企业应实现现代化的成本管理手段 10

5。4 重视专业财务管理人才的吸纳及培养 11

结 论 12

参考文献 13

致谢 14