自市场经济体制形成以来,中小企业发展尤为迅速,在推动国民经济发展和维持社会稳定方面,发挥着极其重要的作用。然而,在劳动力、资金、材料等成本不断攀升的市场环境下,许多中小企业忽视了对成本的管控,企业利润被成本上涨因素抵消殆尽,盈利水平大幅下降,面临巨大的经营危机。鉴于此,企业为了能在残酷的市场经济体制下站稳脚跟,就需要加强成本管控以提高市场竞争力。本文通过对中小企业自身特点及在成本管理方面存在问题的分析,探索成本管控的有效途径,不足之处,欢迎批评指正。 Since the formation of the market economy, the development of SMEs has been particularly rapid, playing an extremely important role in promoting the development of the national economy and maintaining social stability. However, under the market environment where labor, capital, materials and other costs are constantly rising, many small and medium-sized enterprises ignore the control over costs. Their profits have been offset by rising costs and their profitability has dropped drastically, facing a huge operational crisis. In view of this, in order to gain a firm foothold in a cruel market economy, enterprises need to strengthen cost control so as to enhance their market competitiveness. Based on the analysis of SMEs’ own characteristics and existing problems in cost management, this paper explores the effective ways and deficiencies of cost management and control and welcomes the criticism and correction.