摘要：当今社会，竞争激烈，经济高速发展，企业生存的动力就是利润，最求的是利润的最大化，而形成利润则要取决于利润的最大化或者成本的最小化。现代企业的竞争，不仅仅表现在产品或者服务这种表面上的竞争，其实际已经扩散到企业各个方面，归根结底都是成本的竞争，成本在一定程度上决定着企业的兴衰。制造业的成本问题更是一项伟大的工程，制造业在国家经济发展中起着举足轻重的作用，如何有效的在生成本控制内容中权衡，建立一个良好的控制体系成为制造业企业必须重视并且须立即制定的重要工作。

　　　本文先论述了成本的概念、成本控制的含义、成本控制的过程、成本控制的内容以及成本控制的方法。从制造业的整体情况入手，以华强模具有限公司为例，首先描述该公司成本控制现状，找出其在成本控制方面存在的问题，提出解决问题的方法，为该企业实施成本控制，提高公司的综合竞争能力提供了一定的依据。

关键词 成本；成本控制；制造业企业

Abstract：In today's society, competition is intense, rapid economic development, the enterprise survival motivation is profit, pursue the maximization of profit, which depend on the profit the maximization of profits or minimize costs. Modern enterprise competition, is not just a product or service that on the surface of the competition, its actual has spread to various aspects of enterprise, in the final analysis is the cost of competition, the cost to a certain extent, determines the rise and fall of an enterprise. Manufacturing cost problem but also a great project, manufacturing plays an important role in national economic development, how to effectively balance in the raw cost control content, build a good control system for manufacturing enterprises must pay attention to and should be immediately enacted an important work.

　　　This paper first discusses the meaning of cost concept, cost control, cost control, cost control of the process of content and the method of cost control. From the overall situation of manufacturing industry, huaqiang mould co., LTD., for example, first describe the current situation of company cost control, and find out the cost control problems, put forward the method to solve the problem, for the enterprises to implement cost control, improve the comprehensive competition ability of company provides a certain basis.

Keywords  The production cost  Cost control  Manufacturing enterprises