VI
中小制造企业成本控制研究
----以宁波艾高金属制品有限公司为例
摘要：在经济高速发展及市场环境的快速变化下，中小制造企业之间的竞争越来越激烈。为了生存和发展，中小制造企业一方面要不断加强产品的研发设计，同时也要从公司自身的成本控制入手，不断优化成本结构，提高核心竞争力。
本文在前人研究成果的基础上，进行了成本控制相关理论研究，着重探讨了成本控制的主要方法，描述了中小制造企业成本构成，并对该类企业成本控制的状况进行了调查研究，分析其存在的问题和形成的原因，并从成本因素入手，针对产品设计成本、采购成本、人工成本和制造费用等成本因素提出了改进意见。同时本文以理论与案例相结合对XY公司的成本控制现状进行了分析，通过引入企业成本控制的理论进行了改进。
关键词：成本控制、中小制造企业、设计成本、采购成本
Abstract ：In the high-speed economic development and market environment under the rapid change, the competition among the Small and medium-sized manufacturing is increasingly fierce. In order to survive and develop, the small and medium-sized manufacturing have to Continuously improve the design for product. On the other hand,the manufacturing shall start with cost control in the corporationg, Continuously optimizing the cost structure, keeping the core competence.
This paper is based on other people’s research results, and discuss the related research about cost control. This paper highlightes the main methods for cost control, describing the cost control structure, researching the condition in these companys, analysing the reasons, putting forward some view points from cost control factors including design cost、purchase cost、labor cost、manufacturing overhead and so on. At the same time, this paper studies the cost control condition about Ningbo AiGao metal products Co., LTD by the means of theory analysis and demonstration research, finally coming up with the advises for cost control improvement by introducing the related theorys about cost control.
Key words: cost control、Small and medium-sized manufacturing、design cost、purchase cost
一、绪论
中小制造企业是我国经济的重要支撑，近几