摘要：合理降低产品成本不仅可以提高企业的利润,而且能够增强企业的市场竞争力,企业得到长远发展。因此，针对产品从采购、加工、整理和销售一系列过程中的成本进行全面有效的控制，了解企业在各个环节中产品成本过高的原因，采取相应的方法对产品成本进行控制。

　　　本文主要采用比较分析法、因素分析法、结构比率法和趋势分析法对盐城烨恒汽车配件有限公司产品成本控制中存在的问题进行分析研究，通过对烨恒汽车配件公司产品成本的分析，然后采用标准成本法对产品的三要素进行详细的分析，提出了该公司原材料采购价格过高、生产技术水平老化等问题，针对这一系列问题采取相应的可行性措施，使得烨恒汽车配件公司的产品成本得到有效的控制。从而使得该公司在激烈的竞争市场中得以生存、发展、壮大。

关键词 产品成本；成本控制；成本管理

Abstract：In order to reduce the cost of products can not only increase the profits of enterprises, and to enhance the market competitiveness of enterprises, enterprises have long-term development. Therefore, a comprehensive and effective control from the procurement, processing, and sales of a series of process cost for the product, to understand the reason of enterprise in each stage of product cost, take the appropriate method to control product cost.

　　　This article mainly uses the comparative analysis, factor analysis, structure ratio and trend analysis of yancheng Ye constant auto parts co., LTD. Product cost control analysis of existing problems in the research, through the analysis of Ye constant auto parts company product cost, and then the standard cost method is adopted to a detailed analysis of the three elements of products, put forward the company raw material purchase price is too high, the production technology level problem such as aging, the feasibility of the measures should be taken for this a series of problems, make Ye constant auto parts products to effectively control the cost. So that the company in the fierce competition in the market to survive, develop and grow. 

Keywords  Product Cost  Cost Control  Cost Management