摘要:隨著經(jīng)濟全球化進程快速發(fā)展，中小企業(yè)在經(jīng)濟發(fā)展中的地位越來越重要，其生存發(fā)展也已經(jīng)成為我國亟待解決的問題，而其中制約中小企業(yè)發(fā)展的重要因素之一就在于其自身內(nèi)部成本控制途徑的不完善。我國中小企業(yè)在內(nèi)部成本控制方面不斷深化改革的過程中，雖然有各種問題得到了解決和完善，但是大多數(shù)企業(yè)對內(nèi)部成本控制的認知還比較模糊，對于實施內(nèi)部成本控制對企業(yè)自身的重要性沒有得到充分的認識。因此，加強我國中小企業(yè)對內(nèi)部成本控制重要性的認識，改善企業(yè)內(nèi)部成本控制途徑和方法的實踐就顯得十分緊迫。

　　　本文以理論與實證相結(jié)合的方法，通過查閱相關(guān)文獻資料，對永基公司的內(nèi)部成本控制現(xiàn)狀進行了分析，通過引入各種內(nèi)部成本控制方法，結(jié)合企業(yè)實際對永基公司的內(nèi)部成本控制進行了改進。本文主要從三個方面進行研究。第一方面是對永基公司的內(nèi)部成本控制現(xiàn)狀進行了分析。分析了永基公司現(xiàn)階段內(nèi)部成本控制的主要實施手段及取得的效果。第二個方面是分別對永基公司的生產(chǎn)材料、人工成本和其他制造費用三方面入手，找出公司在生產(chǎn)成本控制過程中存在的缺陷和不足。第三方面主要是針對永基公司的內(nèi)部成本控制存在的問題，提出相應(yīng)解決辦法，尋找切實有效的內(nèi)部成本控制途徑，改善永基公司的內(nèi)部成本控制現(xiàn)狀。

關(guān)鍵詞 中小企業(yè)；內(nèi)部成本；成本控制

Abstract:With the rapid development of economic globalization, the SMEs(small and medium enterprises) are becoming more and more significant in economic development. It is imperative for Chinese government to attach importance to its survival and development, and it must to be pointed out that the imperfect approach to the SMEs’ internal cost control has become one of the crucial elements which restrict the development of the SMEs. During the continuous reform of internal cost control, in spite of some solved problems, the SMEs in our country have not developed clear sense of internal cost control, what’s worse, many SMEs haven’t fully realized the importance of internal cost control in their own development. Therefore, it is important for SMEs to strengthen its knowledge about internal cost control and improve the ways and means of internal cost control. 

This paper will analyze the current situation of Yongji Co.,Ltd. internal cost control, by combining theoretical and empirical methods and referring to relevant literature data. By introducing a variety of internal cost control methods, this paper is aimed to help improve the company's internal cost control combined with the actual business. This paper studies the theme from three aspects. The first aspect is to analyze the current situation of the company's internal cost control. This part is about the main means of implementation of internal cost control at this stage and results achieved. The second aspect is to find the defects and shortcomings in the production process, separately from the company's production of materials, labor costs and other manufacturing costs. The third aspect is to propose appropriate solutions to the company's internal cost control problems, to find effective means of internal cost control and to improve the condition of the company's internal cost control. Keywords  SMEs  Internal Cost  Cost Control