摘  要:成本控制，是企业根据一定时期预先建立的成本管理目标，由成本控制主体在其职权范围内，在生产耗费发生以前和成本控制过程中，对各种影响成本的因素和条件采取的一系列预防和调节措施，以保证成本管理目标实现的管理行为。

　　　企业的利润是收入减去成本的结果，所以企业想要获取最大利润，就要尽可能是压缩成本，由此便可知成本控制对与企业的重要性。

　　　中小企业是我国国民经济的重要组成部分，他推动着市场经济的健康发展，提供大量就业机会，推动中小城镇的发展，降低贫富差距，满足人们日益增长的物质文化需求。然而对于中小企业来说，由于员工素养，企业管理模式等问题，成本控制相较于大型企业更薄弱，想要让中小企业健康发展，在竞争中获取一定优势，就必须加强中小企业的成本控制。。

　　　X公司，作为一个新新企业在成立之初，成本控制比较失败，造成了很多不必要的支出，管理费用，销售费用等大量不必要成本的支出或不正确支出，使企业的净利润减少，严重阻碍公司的壮大发展。所以公司决定加强对成本的控制。引进先进的管理模式，严格规范企业的各项支出，同时加强企业的人性化管理。在经过长时间的改革与整改之后，X企业又重新焕发生机，一路蓬勃发展。

关键词：成本控制  案例分析  存在问题  对策研究

ABSTRACT:Cost control, is the enterprise according to the certain period the pre-established target cost management, the cost control subjects within the production cost, happened before and cost control process, to take on a variety of factors and conditions of cost of a series of prevention and control measures, to ensure the cost management objectives of management.

　　　The profit of the enterprise is the result of income and cost, so the enterprises want to obtain the maximum profits, will be the compression cost as much as possible, thus the importance of cost control and enterprise.

　　　Small and medium-sized enterprises are an important part of our national economy, he promoted the healthy development of the market economy, provide a large number of employment opportunities, promote the development of small towns, to reduce the gap between the rich and the poor, to meet the people's growing material and cultural needs. However, for small and medium enterprises, the staff quality, enterprise management, cost control compared with large enterprises more weak, want to let the healthy development of small and medium-sized enterprises, to gain the advantage in the competition

　　　X company, as a new enterprise in the early days, cost control more failure, causing a lot of unnecessary expenses, management fees, sales costs a lot of unnecessary costs or improper expenditure, make the enterprise to reduce the net profit, seriously hindered the development of the company. So the company decided to strengthen cost control. The introduction of advanced management mode, strictly regulate the expenditure of enterprises, while strengthening the humanistic management of enterprises. After a long time of reform and rectification, X enterprises revitalized, a way to flourish.

Keywords：Cost for control；Case analysis；Problems；Countermeasure research