摘要：企业是我国国民经济发展的重要支柱和动力。成本管理是企业日常经营管理的一项重要工作，尤其是在当今的经济环境下，成本管理是改善企业经营管理的重要环节，在企业生产经营实践中起着相当重要的作用。然而，由于对成本管理认识不足、管理制度不健全、技术创新投入不足、成本管理方法和手段落后、成本管理队伍人才缺乏等原因，目前我国许多企业所采用的传统成本管理方法存在着诸多缺陷，中小企业运营成本不断增高，企业盈利的持续增长受到很大挑战。因此，必须树立企业成本管理的整体观念，建立健全管理体系，通过技术创新降低产品成本，引入先进的成本管理方法，提高全员的素质，不断完善成本管理，才能破除企业发展瓶颈。

    本文分为五个部分，第一部分介绍了选题背景和意义和国内外成本管理研究概况。第二部分主要对成本管理的含义，国内成本管理的概况进行了阐述。第三部分结合华晖制衣有限公司进行了成本管理模式分析并提出问题。第四部分结合第三部分提出问题进行对策研究并提出解决方案。第五部分是本次论文所得出的结论。

关键词 成本管理；发现问题；改进方法

Abstract：Enterprise is the important pillar and motivation of the national economic development. Cost management is the enterprise the daily operation and management of an important work, especially in today's economic environment, cost management is a important link to improve the enterprise management in the enterprise production. Operation plays a quite important role in practice. However, due to inadequate understanding of cost management, management system is not sound, lack of technology innovation investment, cost management methods and means lag behind, lack of cost management team personnel, at present our country many enterprise traditional cost management methods exist many defects, small and medium-sized enterprises operating costs increasing, a lot of challenges to sustained growth in corporate profits. Therefore, we must establish the whole notion of enterprise cost management, establish a sound management system, reduces the product cost through technical innovation, the introduction of advanced cost management methods, improve the overall quality, improve cost management, to break the development bottleneck. 

　　　This article is divided into five parts.The first part introduces the research background and significance of research home and abroad and its overview. The second part describes the main implications of cost management,cost management and domestic overview .The third part sets Huahui Garment Co., Ltd. For example and then per formes a cost analysis of management models and problems.The fourth part proposes solutions countermeasures.The fifth part of this thesis is the conclusion.

Keywords  cost management  find the problem  improved method