摘要:隨著社會和市場經濟的不斷發展，企業間的競爭也是越發激烈，因此成本控制管理成為了企業最為關注的焦點。更多企業希望通過降低產品成本，以低成本進入到市場中獲取市場份額。但是盲目的降低成本只會給企業帶來更多的損失甚至無法滿足最基本的生存需求。而且隨著市場形勢的轉變，由原先的賣方市場轉為了買方市場。企業只有把以顧客為中心的經營理念加入到企業的產品生產過程中去，才能滿足顧客的個性化與多變化的需求，才能很好的為顧客創造出價值并且能在競爭激烈的市場中獲得長久的生存和發展。本文是對企業的成本控制，客戶管理關系及在顧客的關系上對成本進行控制的研究。

　　　本文先對國內外研究現狀進行分析，以白象公司為代表，理論聯系實際，引用文獻借閱對企業的成本控制和顧客管理關系進行研究，分析以顧客為中心成本控制的必要性，找出以顧客為中心成本控制過程中存在的問題，根據問題找出解決方案，從而有效的加強企業客戶關系并合理降低企業成本，實現企業價值最大化。通過問題的分析，可以得出：成本的控制能幫助企業實現更大的收益，實現企業的目標；而以顧客為中心能讓企業獲得更多的顧客及市場份額。這種以顧客為中心的成本控制能更好的使企業在這競爭激烈的市場中不斷地發展壯大，共同實現企業與顧客的價值。

關鍵詞 成本控制；以顧客為中心；客戶關系

Abstract:With the continuous development of society and the market economy, the competition between enterprises is more and more fierce, management of enterprises has become the most concern so cost control. More and more enterprises hope to reduce the cost of the product, low cost access to the market to obtain market share. But the blind to reduce costs will only bring more loss to the enterprise and even unable to meet the most basic needs for survival. But with the market situation changes, from the original seller's market to a buyer's market. The enterprise only add to the customer as the center of philosophy to enterprise product production, in order to meet the customer's personalized and diverse needs, can be very good to create value for customers and can survive and develop in the fierce competition in the market. This paper is on the cost control of enterprise, customer relationship management and research to control costs in the customer relationship.

　　　This article first to domestic and international research situation analysis, with bai xiang  company as example, linking theory with practice, citing literature borrowing of enterprise cost control and customer relationship management research, analysis to the customer as the necessity of cost control center, find out the existing problems in the process of cost control center to customers, according to the problem of finding solutions therefore, strengthening enterprise customer relations effectively and reduce the cost of enterprise, realize the maximization of enterprise value. Know that through the analysis of the problem, the production and development of the enterprise is built on to the customer as the center on the basis of production, products to meet customer needs, to meet customer demand on the basis of effective cost control to achieve the business target.

Keywords  Cost control  taking the customer as the center  customer relationship