摘要:随着经济体制改革不断深化，世界各地的企业家纷纷将目光投向了中国的市场，加之我国企业自身素质和管理水平有限，使得本国的一些企业市场竞争压力越来越强。这直接导致了一些企业利润下滑甚至是破产。因此，如何在激烈的市场竞争中分得一杯羹是企业面临的基本问题。企业是以盈利为目的，追求的是利润最大化，实则要求成本最小化。然而，在过去一段时间里，我国企业多以资源的大量消耗为筹码换取有限的利润，表现在会计账本上就是高成本、低盈利。

　　　本文以成本管理基本理论为理论研究基础，宿迁威生金属制品厂为研究对象，用案例、实证以及实际调研等方法对企业日常运行中成本管理的现状进行分析，用杜邦分析法分析企业的财务状况，找出企业成本管理存在的问题，试图为该企业及其他中小企业提出合理有效的成本降低途径。

关键词 成本管理；资本结构；途径研究

Abstract:With the economic system reformed deeply, entrepreneurs from all over the world to look to the Chinese market in succession, combined with our country enterprise own quality and management level were limited, some of their enterprise market competition pressure were more and more strong. This directly led to some corporation profits declined and even bankruptcy. Therefore, how to share in the fierce market competition is the basic problem that the enterprise facing now. Enterprise is a profit for the purpose, pursuing the profit maximization, but it is the minimum cost requirement. However, in the past period of time, our country enterprise were consumed of resources as bargaining chip in exchange for limited profit, in accounting books is the high cost and low profit. 

　　　Based on the basic theory of cost management as the foundation of theory study, Suqian raw metal products factory as the research object, using case studies, empirical and practical research methods to analysis the enterprise's cost management present situation, using the DuPont analytic method to analysis enterprise's financial position, to find out the problems existing in the enterprise cost management, to put forward some reasonable effective ways to lower costs of the enterprise and the other small or medium-sized enterprises. 

Keywords  Cost management  Capital structure  Approach research