摘要:隨著經濟體制改革不斷深化，世界各地的企業家紛紛將目光投向了中國的市場，加之我國企業自身素質和管理水平有限，使得本國的一些企業市場競爭壓力越來越強。這直接導致了一些企業利潤下滑甚至是破產。因此，如何在激烈的市場競爭中分得一杯羹是企業面臨的基本問題。企業是以盈利為目的，追求的是利潤最大化，實則要求成本最小化。然而，在過去一段時間里，我國企業多以資源的大量消耗為籌碼換取有限的利潤，表現在會計賬本上就是高成本、低盈利。

　　　本文以成本管理基本理論為理論研究基礎，宿遷威生金屬制品廠為研究對象，用案例、實證以及實際調研等方法對企業日常運行中成本管理的現狀進行分析，用杜邦分析法分析企業的財務狀況，找出企業成本管理存在的問題，試圖為該企業及其他中小企業提出合理有效的成本降低途徑。

關鍵詞 成本管理；資本結構；途徑研究

Abstract:With the economic system reformed deeply, entrepreneurs from all over the world to look to the Chinese market in succession, combined with our country enterprise own quality and management level were limited, some of their enterprise market competition pressure were more and more strong. This directly led to some corporation profits declined and even bankruptcy. Therefore, how to share in the fierce market competition is the basic problem that the enterprise facing now. Enterprise is a profit for the purpose, pursuing the profit maximization, but it is the minimum cost requirement. However, in the past period of time, our country enterprise were consumed of resources as bargaining chip in exchange for limited profit, in accounting books is the high cost and low profit. 

　　　Based on the basic theory of cost management as the foundation of theory study, Suqian raw metal products factory as the research object, using case studies, empirical and practical research methods to analysis the enterprise's cost management present situation, using the DuPont analytic method to analysis enterprise's financial position, to find out the problems existing in the enterprise cost management, to put forward some reasonable effective ways to lower costs of the enterprise and the other small or medium-sized enterprises. 

Keywords  Cost management  Capital structure  Approach research