摘要:随着经济全球化进程快速发展，中小企业在经济发展中的地位越来越重要，其生存发展也已经成为我国亟待解决的问题，而其中制约中小企业发展的重要因素之一就在于其自身内部成本控制途径的不完善。我国中小企业在内部成本控制方面不断深化改革的过程中，虽然有各种问题得到了解决和完善，但是大多数企业对内部成本控制的认知还比较模糊，对于实施内部成本控制对企业自身的重要性没有得到充分的认识。因此，加强我国中小企业对内部成本控制重要性的认识，改善企业内部成本控制途径和方法的实践就显得十分紧迫。

　　　本文以理论与实证相结合的方法，通过查阅相关文献资料，对永基公司的内部成本控制现状进行了分析，通过引入各种内部成本控制方法，结合企业实际对永基公司的内部成本控制进行了改进。本文主要从三个方面进行研究。第一方面是对永基公司的内部成本控制现状进行了分析。分析了永基公司现阶段内部成本控制的主要实施手段及取得的效果。第二个方面是分别对永基公司的生产材料、人工成本和其他制造费用三方面入手，找出公司在生产成本控制过程中存在的缺陷和不足。第三方面主要是针对永基公司的内部成本控制存在的问题，提出相应解决办法，寻找切实有效的内部成本控制途径，改善永基公司的内部成本控制现状。

关键词 中小企业；内部成本；成本控制

Abstract:With the rapid development of economic globalization, the SMEs(small and medium enterprises) are becoming more and more significant in economic development. It is imperative for Chinese government to attach importance to its survival and development, and it must to be pointed out that the imperfect approach to the SMEs’ internal cost control has become one of the crucial elements which restrict the development of the SMEs. During the continuous reform of internal cost control, in spite of some solved problems, the SMEs in our country have not developed clear sense of internal cost control, what’s worse, many SMEs haven’t fully realized the importance of internal cost control in their own development. Therefore, it is important for SMEs to strengthen its knowledge about internal cost control and improve the ways and means of internal cost control. 

This paper will analyze the current situation of Yongji Co.,Ltd. internal cost control, by combining theoretical and empirical methods and referring to relevant literature data. By introducing a variety of internal cost control methods, this paper is aimed to help improve the company's internal cost control combined with the actual business. This paper studies the theme from three aspects. The first aspect is to analyze the current situation of the company's internal cost control. This part is about the main means of implementation of internal cost control at this stage and results achieved. The second aspect is to find the defects and shortcomings in the production process, separately from the company's production of materials, labor costs and other manufacturing costs. The third aspect is to propose appropriate solutions to the company's internal cost control problems, to find effective means of internal cost control and to improve the condition of the company's internal cost control. Keywords  SMEs  Internal Cost  Cost Control