摘要:成本管理對于當前所有企業，不管是國企還是私企，大型的抑或是中小型的企業都十分重要，如何將成本控制到最低實現利潤的最大化是企業極其關注的，中小型企業因其經營的特殊性，對于成本管理更是極其的看重。隨著中小型企業的不斷壯大，各地的大大小小的公司紛紛躍入當前經濟的舞臺，如何發展的更好更快更有效率，在現今這個競爭激烈的社會立住腳跟并存活下去，成本管理的好壞將是決定一切的首要因素之一，成本優勢的意義顯得尤為重要。企業要生存發展，就必須轉變觀念，結合公司實際情況借鑒國內外先進的經驗與方法，樹立成本效益的觀念，擴大成本管理的范疇。

　　　本文以伊蒂柯服裝有限公司為研究對象，結合成本、成本管理理論知識與發展的趨勢，從中小型企業自身經營的特殊性和成本管理的特點出發，闡述伊蒂柯服飾有限公司成本管理存在的問題，主要包括成本管理觀念薄弱，成本管理體制不完善，成本管理方法落后，成本核算方法陳舊。所以說，企業要加強企業成本管理手段，提高員工成本管理思想，完善管理體制，改善管理方法，改進核算方法，以降低企業的成本提高經營效率，實現利潤的最大化。

關鍵字 中小型企業；成本管理；問題及對策；利潤最大化

Abstract:Cost management is very important to all the enterprises, whether state-owned enterprises or private enterprises, large enterprises or small and medium-sized enterprises, and enterprises are very concerned about the lowest cost control and maximize profits. Because of the particularity of its operation, Small and medium-sized enterprises cost management is extremely important. With the growing of small and medium-sized enterprises, large and small companies have jumped into the stage of the current economic from all over the country. How to develop better, faster and more efficient that to based and service in today's competitive society, cost management is good or bad will be one of the most significant factors. If companies want to survive and development, first they must change their concept , then combined with the actual situation to learn the advanced methods and experiences at home and abroad, and establish the concept of cost-effective, to expand the scope of cost management.

     Focusing on Yi Dike Garments Co., Ltd., combined with cost, cost management theoretical knowledge and development trend, on basis of operating characteristics and cost management features of small and medium-sized enterprises. Try to discuss about the status quo of Yi Dike Garments Co., Ltd., and the issues include weak sense of cost management Last, cost management system is incomplete, the method of cost management is backward, and costing methods obsolete. So, small and medium-sized enterprises should strengthen enterprise cost management means, increase employee cost management cogitation, improve the management system, enhance management and accounting methods, in order to reduce production costs and improve operational efficiency. The ultimate goal is to maximize profits.

Keywords Small and medium-sized enterprises  Cost management  Problems and measures  Profit maximization