摘要:成本管理对于当前所有企业，不管是国企还是私企，大型的抑或是中小型的企业都十分重要，如何将成本控制到最低实现利润的最大化是企业极其关注的，中小型企业因其经营的特殊性，对于成本管理更是极其的看重。随着中小型企业的不断壮大，各地的大大小小的公司纷纷跃入当前经济的舞台，如何发展的更好更快更有效率，在现今这个竞争激烈的社会立住脚跟并存活下去，成本管理的好坏将是决定一切的首要因素之一，成本优势的意义显得尤为重要。企业要生存发展，就必须转变观念，结合公司实际情况借鉴国内外先进的经验与方法，树立成本效益的观念，扩大成本管理的范畴。

　　　本文以伊蒂柯服装有限公司为研究对象，结合成本、成本管理理论知识与发展的趋势，从中小型企业自身经营的特殊性和成本管理的特点出发，阐述伊蒂柯服饰有限公司成本管理存在的问题，主要包括成本管理观念薄弱，成本管理体制不完善，成本管理方法落后，成本核算方法陈旧。所以说，企业要加强企业成本管理手段，提高员工成本管理思想，完善管理体制，改善管理方法，改进核算方法，以降低企业的成本提高经营效率，实现利润的最大化。

关键字 中小型企业；成本管理；问题及对策；利润最大化

Abstract:Cost management is very important to all the enterprises, whether state-owned enterprises or private enterprises, large enterprises or small and medium-sized enterprises, and enterprises are very concerned about the lowest cost control and maximize profits. Because of the particularity of its operation, Small and medium-sized enterprises cost management is extremely important. With the growing of small and medium-sized enterprises, large and small companies have jumped into the stage of the current economic from all over the country. How to develop better, faster and more efficient that to based and service in today's competitive society, cost management is good or bad will be one of the most significant factors. If companies want to survive and development, first they must change their concept , then combined with the actual situation to learn the advanced methods and experiences at home and abroad, and establish the concept of cost-effective, to expand the scope of cost management.

     Focusing on Yi Dike Garments Co., Ltd., combined with cost, cost management theoretical knowledge and development trend, on basis of operating characteristics and cost management features of small and medium-sized enterprises. Try to discuss about the status quo of Yi Dike Garments Co., Ltd., and the issues include weak sense of cost management Last, cost management system is incomplete, the method of cost management is backward, and costing methods obsolete. So, small and medium-sized enterprises should strengthen enterprise cost management means, increase employee cost management cogitation, improve the management system, enhance management and accounting methods, in order to reduce production costs and improve operational efficiency. The ultimate goal is to maximize profits.

Keywords Small and medium-sized enterprises  Cost management  Problems and measures  Profit maximization