随着社会的发展和经济的进步,中小民营企业向雨后春笋般崛地而起,在赢得了更多发展机遇的同时企业间的行业竞争也变得越来越激烈,如何让中小民营企业在激烈的市场竞争中赢得更快更好的发展无疑成为了企业领导和工作人员十分关心和重视的问题,开源节流作为提高企业竞争力的关键无疑成为了企业研究的重点,而成本管理又是开源节流的重中之重,所以本文拟从提高中小民营企业成本管理的绩效为根本的出发点和落脚点,分析了现阶段中小民营企业中成本管理中存在的问题,探究了产生问题的原因,进一步提出了切实可行的措施,以期能够起到抛砖引玉的作用,引起更多业界人士的关心和重视,进而促进中小民营企业在提高成本管理绩效的基础上实现更快更好的发展。 With the development of society and economic progress, small and medium-sized private enterprises have mushroomed to rise, won more opportunities for development at the same time the industry competition among enterprises has become increasingly fierce, how to make small and medium-sized private enterprises in intense Of the market competition to win faster and better development will undoubtedly become the business leaders and staff are very concerned about and attention to the issue of revenue and expenditure as the key to improving the competitiveness of enterprises has undoubtedly become the focus of business research and cost management is to cut revenue and reduce weight Therefore, this paper intends to improve the performance of small and medium-sized private enterprises cost management as a fundamental starting point and the foothold, the current small and medium-sized private enterprises in the cost management of the existing problems, explore the causes of the problem, and further put forward the practical Feasible measures in order to be able to play a valuable role, causing more concern and attention of the industry, thereby promoting small and medium private enterprises in improving cost management performance based on the realization of faster and better development.