摘要:随着社会和市场经济的不断发展，企业间的竞争也是越发激烈，因此成本控制管理成为了企业最为关注的焦点。更多企业希望通过降低产品成本，以低成本进入到市场中获取市场份额。但是盲目的降低成本只会给企业带来更多的损失甚至无法满足最基本的生存需求。而且随着市场形势的转变，由原先的卖方市场转为了买方市场。企业只有把以顾客为中心的经营理念加入到企业的产品生产过程中去，才能满足顾客的个性化与多变化的需求，才能很好的为顾客创造出价值并且能在竞争激烈的市场中获得长久的生存和发展。本文是对企业的成本控制，客户管理关系及在顾客的关系上对成本进行控制的研究。

　　　本文先对国内外研究现状进行分析，以白象公司为代表，理论联系实际，引用文献借阅对企业的成本控制和顾客管理关系进行研究，分析以顾客为中心成本控制的必要性，找出以顾客为中心成本控制过程中存在的问题，根据问题找出解决方案，从而有效的加强企业客户关系并合理降低企业成本，实现企业价值最大化。通过问题的分析，可以得出：成本的控制能帮助企业实现更大的收益，实现企业的目标；而以顾客为中心能让企业获得更多的顾客及市场份额。这种以顾客为中心的成本控制能更好的使企业在这竞争激烈的市场中不断地发展壮大，共同实现企业与顾客的价值。

关键词 成本控制；以顾客为中心；客户关系

Abstract:With the continuous development of society and the market economy, the competition between enterprises is more and more fierce, management of enterprises has become the most concern so cost control. More and more enterprises hope to reduce the cost of the product, low cost access to the market to obtain market share. But the blind to reduce costs will only bring more loss to the enterprise and even unable to meet the most basic needs for survival. But with the market situation changes, from the original seller's market to a buyer's market. The enterprise only add to the customer as the center of philosophy to enterprise product production, in order to meet the customer's personalized and diverse needs, can be very good to create value for customers and can survive and develop in the fierce competition in the market. This paper is on the cost control of enterprise, customer relationship management and research to control costs in the customer relationship.

　　　This article first to domestic and international research situation analysis, with bai xiang  company as example, linking theory with practice, citing literature borrowing of enterprise cost control and customer relationship management research, analysis to the customer as the necessity of cost control center, find out the existing problems in the process of cost control center to customers, according to the problem of finding solutions therefore, strengthening enterprise customer relations effectively and reduce the cost of enterprise, realize the maximization of enterprise value. Know that through the analysis of the problem, the production and development of the enterprise is built on to the customer as the center on the basis of production, products to meet customer needs, to meet customer demand on the basis of effective cost control to achieve the business target.

Keywords  Cost control  taking the customer as the center  customer relationship