摘要：企業(yè)是我國國民經(jīng)濟(jì)發(fā)展的重要支柱和動力。成本管理是企業(yè)日常經(jīng)營管理的一項重要工作，尤其是在當(dāng)今的經(jīng)濟(jì)環(huán)境下，成本管理是改善企業(yè)經(jīng)營管理的重要環(huán)節(jié)，在企業(yè)生產(chǎn)經(jīng)營實踐中起著相當(dāng)重要的作用。然而，由于對成本管理認(rèn)識不足、管理制度不健全、技術(shù)創(chuàng)新投入不足、成本管理方法和手段落后、成本管理隊伍人才缺乏等原因，目前我國許多企業(yè)所采用的傳統(tǒng)成本管理方法存在著諸多缺陷，中小企業(yè)運(yùn)營成本不斷增高，企業(yè)盈利的持續(xù)增長受到很大挑戰(zhàn)。因此，必須樹立企業(yè)成本管理的整體觀念，建立健全管理體系，通過技術(shù)創(chuàng)新降低產(chǎn)品成本，引入先進(jìn)的成本管理方法，提高全員的素質(zhì)，不斷完善成本管理，才能破除企業(yè)發(fā)展瓶頸。

    本文分為五個部分，第一部分介紹了選題背景和意義和國內(nèi)外成本管理研究概況。第二部分主要對成本管理的含義，國內(nèi)成本管理的概況進(jìn)行了闡述。第三部分結(jié)合華暉制衣有限公司進(jìn)行了成本管理模式分析并提出問題。第四部分結(jié)合第三部分提出問題進(jìn)行對策研究并提出解決方案。第五部分是本次論文所得出的結(jié)論。

關(guān)鍵詞 成本管理；發(fā)現(xiàn)問題；改進(jìn)方法

Abstract：Enterprise is the important pillar and motivation of the national economic development. Cost management is the enterprise the daily operation and management of an important work, especially in today's economic environment, cost management is a important link to improve the enterprise management in the enterprise production. Operation plays a quite important role in practice. However, due to inadequate understanding of cost management, management system is not sound, lack of technology innovation investment, cost management methods and means lag behind, lack of cost management team personnel, at present our country many enterprise traditional cost management methods exist many defects, small and medium-sized enterprises operating costs increasing, a lot of challenges to sustained growth in corporate profits. Therefore, we must establish the whole notion of enterprise cost management, establish a sound management system, reduces the product cost through technical innovation, the introduction of advanced cost management methods, improve the overall quality, improve cost management, to break the development bottleneck. 

　　　This article is divided into five parts.The first part introduces the research background and significance of research home and abroad and its overview. The second part describes the main implications of cost management,cost management and domestic overview .The third part sets Huahui Garment Co., Ltd. For example and then per formes a cost analysis of management models and problems.The fourth part proposes solutions countermeasures.The fifth part of this thesis is the conclusion.

Keywords  cost management  find the problem  improved method