摘要:近些年来我国汽车行业的市场竞争愈演愈烈，企业若是想在这竞争激烈的市场上获得一个长远的发展，就必须想尽办法控制生产经营的成本。在党和国家带领着我国企业进行加快转变经济发展方式的关键时期，企业作为最大的市场主体之一，必须竭尽所能的压缩成本，实现企业各项资源的优化配置，争取投资最小化，利润最大化，特别是我国的中小制造企业，更要在这新的环境下改变传统思想，抓住契机，维持生存，谋求发展。
成本控制是企业日常管理的关键环节，它可以帮助增加收益，提升企业的综合实力和核心竞争力。在市场竞争如此激烈的情况下，成本是企业能否稳定发展的决定因素，成本的高低也成为投资人测评企业竞争能力的一个重要条件。企业成本控制，直接关系到企业效益。本文首先介绍了成本控制的相关研究背景及方法，其次从成本控制的相关理论入手，描述了公司在成本控制中存在的问题，并简要分析了出现这些问题的原因，最后对存在的问题给出了相应的解决措施。
关键词 成本控制；成本核算；作业成本法；中小企业
Abstract:In recent years, with the increasingly fierce market competition, if the enterprise wants to obtain a long-term development in this highly competitive market, they must try various devices to control the cost of production and operation. Our country is in the key period of accelerating transformation of the mode of economic development, the enterprise, as one of the biggest market players, must make every attempt to reduce cost and achieve the optimal allocation of resources, with minimal input to achieve maximum benefits. In particular, our country's small and medium manufacturing enterprises should change the traditional ideas to seize the opportunity, to survive and to seek development in this new environment.
Cost control is key links in the daily management of enterprises, which can help increase revenue, enhance the company's overall strength and core competitiveness. Cost is the deciding factor that if a enterprise can make a stable development. The cost has also become an important standard for investor to measure the enterprise’s competitive ability. Cost control directly related to profits of the enterprises. First, this paper introduces the background of related research and the methodology of cost control. Second, describing the company's cost control problems from relative theory of cost control and analyzing the cause of them. At last, I will make some corresponding proposals to solve the problems.
Keywords Cost control Cost accounting Activity-based costing Small and medium-sized enterprises
本文以企业成本控制与管理的基本理论为基础，以扬州亚星商用车有限公司为研究对象，分析了该企业的成本控制管理的现状，从企业自身着手，从发现的问题出发，提出了解决该企业成本控制问题的优化措施。本文认为中小企业最重要的还是要学会运用成本控制管理方法，知道如何结合企业的自身情况进行科学的成本控制与管理，如何灵活运用运用各项财务分析指标来权衡企业的收入与投入，实现利润最大化。
本文框架结构是在阐述相关理论的前提下，提出了扬州亚星商用车有限公司的存在问题，并对其成本控制的问题进行相关分析。本文在提出存在问题后，又提出了优化公司成本控制的相关措施与方法，见图1-1。
