摘要：在当今社会上，民营中小型企业由于企业制度不健全, 在其经营活动中存在许多不规范的经营行为和经营管理,造成了大量的虚假会计信息。民营中小企业管理结构的规范往往还是形式上的规范, 需要真正落实到操作层面,实现完善的企业管理机制, 还要有健全有效的内部控制制度的保障，企业需要成本管理置于企业制度的广泛空间，实现企业制度的效用，从企业中分析中小民营企业制度和成本管理的关系，以及如何在中小民营企业制度下加强成本管理，帮助企业形成竞争优势，促进企业发展。我国市场经济起步较晚，与西方发达国家相比，我国的成本管理还存在很多问题，本文就以成本管理与中小民营企业制度阐明几方面的内容。

关键词：中小民营企业，企业制度，成本管理

Abstract：In today's society, small and medium-sized enterprise because private enterprise system is not perfect, in its business operations have many norms of business behavior and business management, caused a large number of false accounting information. The structure of the small and medium-sized private enterprises management standard or in the form of the standard often, need to really putting to the operation level, realize perfect enterprise management mechanism, but also a healthy and effective system of internal control of security, the enterprise needs to cost management in enterprise system wide space, realize the utility of the enterprise system, from the enterprise in analysis of small and medium-sized private enterprises and cost management system, and the relationship between how in small and medium-sized private enterprises to strengthen the cost management system, help enterprise form competitive advantage, and promote the development of the enterprise. Our country market economy start later, and the western compared with that of the developed countries of the cost management in China has many problems, this paper the cost management of small and medium-sized private enterprises and clarify the contents of a system. 

Key words: Small and medium-sized private enterprises, enterprise system, cost management

中小民营企业成本管理的体制还很不完善，成本管理中存在的问题很多，也相当复杂。行业的不同，成本管理的运行也是有所不同的，要使成本管理在企业中取得良好的效果，必须从企业的实际出发，制定出适合企业自身的成本成本制度，并且将制度运用进日常的实践活动中去，通过实际运用不断完善制度，使得制度在企业中能更好的发挥作用。企业只有在成本管理这一块找到更好的突破才能使得企业在当今竞争激烈的市场里得到更好的发展，如何让企业的成本管理体系更加完善已经成为企业当前面临的重大课题，但是在管理成本的同时不能忽略产品的品质和市场的需求，走向极端的控制成本对企业的长远发展也是没有好处的，企业需要找到一个平衡点，这样才能在竞争中稳步发展。