摘 要：成本控制一词出现在19世纪初，第一次工业技术的大浪潮，推动了人类社会向社会化大生产的方向迈进，大规模基于生产的中小企业逐渐形成，从而伴随着成本控制成为企业管理中不可或缺的内容。在经济高速发展下，中小企业在成本控制的管理方面逐渐显现出问题与不足，加剧了中小企业的资金风险。本文以中小企业成本控制现状及策略分析为主题进行研究，首先介绍了本课题的研究背景、研究目的及意义；然后阐述了中小企业的概念、成本控制的概念及内容、成本控制的主要作用；接着以扬州嘉和热系统有限公司为研究案例，分析了其成本控制现状和存在的问题。最后针对存在的问题提出相应优化策略。71425

毕业论文关键词：中小企业，成本控制，资金

Abstract: Cost control is a term that appears in the early 19th century, the tide of the first industrial technology revolution, promote the human society towards the direction of large-scale socialized production, large-scale production of small and medium enterprises based on gradually formed, thus accompanied by the cost control has become an integral part of enterprise management. Under the rapid economic development, the small and medium-sized enterprises in the cost control management gradually show problems and deficiencies，it increased the risk of capital in small and medium enterprises. In this paper, the current situation and strategic analysis of the cost control of small and medium enterprises as the theme of the study, Firstly, it introduces this topic research background, the research goal and the significance, then it expounds the control current of the small and medium-sized enterprise concept, cost control concept and content and the significance of cost control , and then to the Yangzhou Jiahe the thermal system is limited as a case study, analysis of the cost control situation and existing problems.

Keywords: small and medium-sized enterprises, cost control, financing

目  录

1  引言 3

2  中小企业成本控制概述 3

2.1  中小企业的概念 3

2.2  成本控制的概念及内容 3

2.3  成本控制的主要作用 4

3  扬州嘉和热系统有限公司成本控制现状 4

3.1  扬州嘉和热系统有限公司简介 5

3.2  扬州嘉和热系统有限公司成本控制现状 5

4  扬州嘉和热系统有限公司成本控制存在的主要问题 7

4.1  原材料采购成本控制不合理 7

4.2  产品验收与保管成本较高 8

4.3  物流运输成本控制不足 8

4.4  人力成本控制不到位 9

5  扬州嘉和热系统有限公司成本控制问题的优化策略 10

5.1  加强对原材料采购成本的控制 10

5.2  加强对产品的验收与保管 10

5.3  加强对物流运输成本的控制 11

5.4  强化对人力成本的控制 11

结  论 12

参 考 文 献 13

致  谢