摘要:中小企业是我国经济的重要组成部分，在扩大就业、繁荣市场等方面作着突出贡献。中小企业的发展也就显得尤为重要。而成本控制是提高企业经济效益和市场竞争的一个重要途径。

　　　本文采用文献研究法、数量研究法以新时代陶瓷公司为特定对象，先对公司的成本控制状况进行总体分析，发现公司营业总成本相对营业总收入增长较快，加强成本控制势在必行。通过对材料采购环节到产品生产环节进行重点环节成本控制现状分析，并从广义成本控制角度出发对非生产成本的控制进行分析，发现公司成本控制中存在诸多问题。公司成本控制体系不健全。材料采购环节由于物价上涨，材料采购成本上涨，缺乏对采购人员的绩效考核，采购材料的合格率低。产品生产环节，产品成本中的直接材料、直接人工偏离公司定额成本较多，制造费用分配不合理。管理费用控制上管理人员成本控制意识薄弱，成本控制执行力度不足，费用开支缺乏总体规划。销售费用方面，销售费用的持续增加投入并没有为公司产品销售做出突出贡献，销售费用带来的经济效益低。针对以上具体问题，本文建议首先采用目标成本法建立成本控制体系。材料采购环节，建议开拓材料采购渠道、合理规划运输路线、加强采购人员工作绩效考核。产品生产环节，做好成本核算基础工作，合理化成本核算方法，改变工人工资制度，改善工作环境。期间费用方面，主要从提高工作人员成本控制意识、加强费用支出总体规划、严格费用支出审核着手。以上建议提供给新时代陶瓷公司参考，期望对公司成本控制有用。

关键词 成本控制；成本；管理

Abstract:A small and medium-sized enterprise is an important part of China's economy, expanding employment, market prosperity, etc for the outstanding contribution. The development of small and medium-sized enterprises is particularly important. And the cost control is an important way to improve the enterprise economic benefit and market competition.

　　　This paper adopts literature research method and quantity method for a specific object to new era ceramic company, first analy the overall cost control status for the company, found that the total operating costs relative to the business revenue of the company growth faster, strengthening the cost control is imperative. Through the key link of present cost control situation analysis which from the material purchasing to the product production process, and then from the Angle of the generalized cost control analysis of non-production cost control, find that the company exist many problems in cost control. Company cost control system is not sound. The rate of purchasing materials qualified is low due to the rising prices, the rise of material procurement costs, lack of procurement staff performance appraisal. At the production process, the costs of direct materials, direct labor, deviating more from the norm cost, and the manufacture cost of distribution is not reasonable. Management on cost control consciousness is weak and lack of cost control enforcement, and the expenses lack of a overall planning. At the sales cost, the continuing increase of marketing costs not making an outstanding contribution to the input and the company’s products sales, the benefit of sales cost is low. According to above concrete problem, this article first suggested that use the target cost method adopted to establish cost control system. Materials procurement procedures, it is suggested that to develop the material purchasing channels, planning transport routes reasonably, strengthen work performance review of procurement staff. Product production process, completes the basic work of accounting cost, make the cost calculation method reasonable, change the wage system, improve the working environment. The period costs, mainly from improving staff cost control consciousness, strengthening the cost planning, cost audit strictly to start. Refer to the suggestions provided on the above for new era ceramic company, expected to the cost control is useful to the company.

Keywords  Cost control  cost  manage