中小企业由于规模的大小及管理方式等方面的特征,导致中小企业在实施成本管理过程中存在着其自身的特点。在分析中小企业成本管理过程中存在的问题的基础上,提出了基于ERP成本控制及管理的方法,以期对中小企业的成本控制工作起到一定的参考作用。 Because of the size and management style of SMEs, SMEs have their own characteristics in the implementation of cost management. Based on the analysis of the existing problems in SME cost management, a method based on ERP cost control and management is put forward in the hope of playing a reference role in cost control of SMEs.