摘要：合理降低產(chǎn)品成本不僅可以提高企業(yè)的利潤,而且能夠增強(qiáng)企業(yè)的市場競爭力,企業(yè)得到長遠(yuǎn)發(fā)展。因此，針對產(chǎn)品從采購、加工、整理和銷售一系列過程中的成本進(jìn)行全面有效的控制，了解企業(yè)在各個環(huán)節(jié)中產(chǎn)品成本過高的原因，采取相應(yīng)的方法對產(chǎn)品成本進(jìn)行控制。

　　　本文主要采用比較分析法、因素分析法、結(jié)構(gòu)比率法和趨勢分析法對鹽城燁恒汽車配件有限公司產(chǎn)品成本控制中存在的問題進(jìn)行分析研究，通過對燁恒汽車配件公司產(chǎn)品成本的分析，然后采用標(biāo)準(zhǔn)成本法對產(chǎn)品的三要素進(jìn)行詳細(xì)的分析，提出了該公司原材料采購價格過高、生產(chǎn)技術(shù)水平老化等問題，針對這一系列問題采取相應(yīng)的可行性措施，使得燁恒汽車配件公司的產(chǎn)品成本得到有效的控制。從而使得該公司在激烈的競爭市場中得以生存、發(fā)展、壯大。

關(guān)鍵詞 產(chǎn)品成本；成本控制；成本管理

Abstract：In order to reduce the cost of products can not only increase the profits of enterprises, and to enhance the market competitiveness of enterprises, enterprises have long-term development. Therefore, a comprehensive and effective control from the procurement, processing, and sales of a series of process cost for the product, to understand the reason of enterprise in each stage of product cost, take the appropriate method to control product cost.

　　　This article mainly uses the comparative analysis, factor analysis, structure ratio and trend analysis of yancheng Ye constant auto parts co., LTD. Product cost control analysis of existing problems in the research, through the analysis of Ye constant auto parts company product cost, and then the standard cost method is adopted to a detailed analysis of the three elements of products, put forward the company raw material purchase price is too high, the production technology level problem such as aging, the feasibility of the measures should be taken for this a series of problems, make Ye constant auto parts products to effectively control the cost. So that the company in the fierce competition in the market to survive, develop and grow. 

Keywords  Product Cost  Cost Control  Cost Management