摘要:中小企业在我国现行经济体制下发展速度迅猛，是促进社会稳定和经济增长的重要力量，在很大程度上为我国的经济发展和资源配置优化做出了重要贡献。但中小企业在社会主义市场经济中还是处于较弱的竞争地位，尤其在目前严峻的经济形势下，大多数中小企业面临着生存的危机。本文主要介绍了加强成本控制对于中小企业的重要性，分析了中小企业在成本控制方面存在的问题，针对现行中小企业成本控制制度提出了具体解决这些问题的对策。改进后的成本控制制度将更好地发挥中小企业的优势，使其在激烈的社会竞争中取得有利位置。

关键词: 中小企业；成本控制；问题研究

Abstract:Small and medium sized enterprises developed quickly in China’s current economic system. Now, small and medium sized enterprises have become the very important part of promote social stability and economic growth,and have made importan contributions to our country’s economic development and optimizing the distribution of resources.But the small and medium sized enterprises still in the weak competitive position in the socialist market economy, particulary in the current grim economic situation, mostly small and medium sized enterprises are faced with crisis of survirval.This passage mainly described the importance of strengthen cost control to small and medium sized enterprises, analyzed the existing problems of cost control in small and medium sized enterprises, and provided methods to solve those problems which existed in current cost control system in small and medium sized enterprises. Then,the new cost control system will express the advantage of small and medium sized enterprises better, and let them get a better position under fierce competition.

Keywords: Small and Medium-sized Enterprises; Cost Control; A Study of Problem

　　　本文对广州皓胜贸易有限公司的成本控制体系进行了分析，通过本文的研究得出中小企业的成本控制是一个不断循环的工作过程。在不断的工作循环中，中小企业也应根据市场经济的变化以及自身的发展不断地去完善成本管理理念从而去了解不断出现的漏洞。在强化人力资源管理的同时，中小企业更应向员工灌输中小企业成本控制理念，使成本控制真正地落实到行为上。此外，中小企业要重视经营中各个细节的成本控制，从微小的工作环节中得到节约成本的效果。