摘要：當今社會，競爭激烈，經濟高速發展，企業生存的動力就是利潤，最求的是利潤的最大化，而形成利潤則要取決于利潤的最大化或者成本的最小化。現代企業的競爭，不僅僅表現在產品或者服務這種表面上的競爭，其實際已經擴散到企業各個方面，歸根結底都是成本的競爭，成本在一定程度上決定著企業的興衰。制造業的成本問題更是一項偉大的工程，制造業在國家經濟發展中起著舉足輕重的作用，如何有效的在生成本控制內容中權衡，建立一個良好的控制體系成為制造業企業必須重視并且須立即制定的重要工作。

　　　本文先論述了成本的概念、成本控制的含義、成本控制的過程、成本控制的內容以及成本控制的方法。從制造業的整體情況入手，以華強模具有限公司為例，首先描述該公司成本控制現狀，找出其在成本控制方面存在的問題，提出解決問題的方法，為該企業實施成本控制，提高公司的綜合競爭能力提供了一定的依據。

關鍵詞 成本；成本控制；制造業企業

Abstract：In today's society, competition is intense, rapid economic development, the enterprise survival motivation is profit, pursue the maximization of profit, which depend on the profit the maximization of profits or minimize costs. Modern enterprise competition, is not just a product or service that on the surface of the competition, its actual has spread to various aspects of enterprise, in the final analysis is the cost of competition, the cost to a certain extent, determines the rise and fall of an enterprise. Manufacturing cost problem but also a great project, manufacturing plays an important role in national economic development, how to effectively balance in the raw cost control content, build a good control system for manufacturing enterprises must pay attention to and should be immediately enacted an important work.

　　　This paper first discusses the meaning of cost concept, cost control, cost control, cost control of the process of content and the method of cost control. From the overall situation of manufacturing industry, huaqiang mould co., LTD., for example, first describe the current situation of company cost control, and find out the cost control problems, put forward the method to solve the problem, for the enterprises to implement cost control, improve the comprehensive competition ability of company provides a certain basis.

Keywords  The production cost  Cost control  Manufacturing enterprises