摘要：中小企业在我们的国家虽起步比较晚，但已经突显了极快的发展速度，目前来看，已经形成了比较大的规模，为我国经济的持续发展，快速发展，健康发展做出了很大的贡献。尤其在眼下这个时期，发挥着越来越大的作用。不得不提的是，中小企业在谋求自身发展的过程中，被迫面临着越来越激烈的竞争。在当前经济形势如此严峻，竞争压力如此之大的情况下，企业如果不在成本领域做出创新，是很难生存下去的。对于中小企业来说，在保证质量的前提下，要使企业可持续发展，至关重要的，就是成本管理与控制。本课题主要的研究目标，就是有效的降低公司产品的成本，努力改善成本管理与控制的模式，更好的实现企业的利润最大化。不可否认的是，物流行业在电商发展情况良好的情况下，成功跻身朝阳产业。而很多中小型的物流企业管理方式上依旧存在许多问题，物流成本很高，竞争能力很弱，很难长久发展下去。本文通过对开锦物流有限公司进行调研与分析，希望能对中小企业的成本控制提出一些实用的建议。80919

毕业论文关键词： 中小企业；发展；成本管理；物流企业

Talking about the Cost Management and Control of Small and Medium - sized Enterprises——Take Kai Jin Logistics Co。, Ltd。 as an example

Abstract：Small and medium enterprises in our country, although relatively late start, but has highlighted the rapid pace of development,at present, has formed a relatively large scale,for China's sustained economic development, rapid development and healthy development has made great contributions。Especially in the current sensitive period, play an increasingly important role。Have to mention is that small and medium enterprises in the process of seeking their own development, forced to face more and more intense competition。In the current economic situation is so grim, competitive pressure is so big, the enterprise if not in the field of innovation to make it is difficult to survive。For small and medium enterprises, in ensuring the quality of the premise, to enable enterprises to sustainable development, is essential, is the cost of management and control。The main research goal of this project is to effectively reduce the product cost of small and medium-sized enterprises, and strive to improve the cost control management mode, improve the cost control method, and better realize the profit of the enterprise。It is undeniable that the logistics industry in the development of electricity in the case of good, successfully among the sunrise industry。And many small and medium-sized logistics business management Shanghai there are many problems, high logistics costs, competitiveness is very weak, it is difficult to long-term development。In this paper, through the investigation and analysis of Kai Jin Logistics Co。, Ltd。, we hope to put forward some practical suggestions for the cost control of small and medium-sized enterprises。

Key words：Small and medium enterprises；development；Cost management；Logistics Enterprises

目  录

一、绪论 1

（一） 国外发展概况 1

（二） 国内发展概况 1

（三） 研究目的 1

（四） 研究意义 1

二、现代成本管理与控制的理念 3

（一） 作业成本管理方法 3

（二） 战略成本管理方法 3

（三） 产品生命周期成本理论方法 4

（四） 产品成本规划