摘要:改革开放以来，我国经济迅速发展，中小企业成为社会主义经济生活中不可缺少的重要组成部分。它在促进市场竞争，增加就业机会，推动技术创新，加快国民经济发展和保持社会问题等方面发挥了重要作用。但不容忽视的是很多中小企业存在组织结构不够健全，制度不严密，人员素质参差不齐，成本管理意识过于薄弱，管理方法单一并且落后、缺少应用战略的眼光、成本管理程序。因此，改善中小企业的成本管理，提高经济效益已势在必行。本论文将主要探讨中小企业成本管理存在的问题分析及提供若干点建议，以提高企业的经济效益。

关键字：中小企业;成本管理;战略思考;经济效益

Abstract:since the reform and opening up, China's rapid economic development, small and medium-sized enterprises become the socialist economic life indispensable important component. It in promoting competition in the market, increasing employment opportunities and technological innovation, to speed up the development of the national economy and maintain social problems has played an important role. But not allow to ignore is a lot of medium and small businesses is the structure of the organization is insufficient, the system is not close, the personnel quality is uneven, cost management consciousness is too weak, management methods and backwardness, the lack of a single application strategic vision, cost management program. Therefore, the improvement of the small and medium-sized enterprise cost management, to improve the economic benefit is imperative. This paper mainly discusses the small and medium-sized enterprise cost management problems and provides some Suggestions analysis, in order to improve the economic benefit of enterprise

Key Words：Small and medium-sized enterprise, cost management, strategic thinking, cost management consciousness

　　　本论文将主要探讨中小企业成本管理存在的问题分析及提供若干点建议，以提高企业的经济效益。首先介绍了中小企业成本管理的特点，其次对中小企业成本管理的现状及成本费用增长超速的原因进行了分析，同时对中小企业成本管理的战略思考进行了简单的说明及分析。最后主要对中小企业成本管理所存在的问题进行了重点的分析和研究，从而提出了解决问题的一些建议。