摘 要:成本管理是企业管理的重要组成部分，在日益激烈的竞争环境下，成本已经成为企业迫切解决的问题。我国的一部分中小企业成本管理相对落后，成本管理目标不明确、财务制度混乱、成本管理观念落后、成本管理方法陈旧。为了提高经济效益，增强竞争力，企业必须从自身条件出发，采取措施降低成本，制定符合自身发展需要的成本管理战略。

　　 本文首先论述了我国现阶段成本管理的背景和现实意义，分析了成本管理的国内外研究现状，然后介绍了现代成本管理理念。接着对我国中小企业成本构成和现状进行了分析，指出存在的问题和原因。最后以大丰面业为例，应用供应链成本管理原理对其进行了分析，指出发展中存在的问题，并提出解决方案。

关键词：中小企业；成本管理；供应链；大丰面业

ABSTRACT:Cost management is an important element of corporate management, in an increasingly fierce competitive environment, costs have become a pressing issue. Part of the cost management in small and medium enterprises relatively lagges behind in China, and the objectives of cost management are not clear, and financial systerms are chaotic, and the concepts and methods of cost management are poor . In order to improve economic efficiency, enhance competitiveness, enterprises must proceed from its own conditions, and take measures to reduce costs, develop cost management strategies suited to their own development needs.

　　This article first discusses the background and practical significance of cost management in present China, analysis of cost management research at home and abroad, and introduced the concept of modern cost management. Then this article analyses the present situation of China small and medium enterprise cost management, pointes out existing problems and causes. Finally this article according to Dafeng flour limited company applies the principle of supply chain cost management to make analysis, and points out that problems and solutions in the development

Keywords: small and medium enterprises; cost management; supply chain; Dafeng flour