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中小制造企业的发展成为整个经济发展中不可忽视的力量。然而,现阶段中小制造企业生产成本管理中存在很多问题,本文就是基于这样的视角,首先分析了中小制造企业的生产成本特征与现状,然后运用进行案例分析,最后从成本战略管理意识、成本管理体系以及全面成本管理三个方面提出了加强生产成本管理的对策与建议,望对所有的中小制造企业生产成本管理的研究提供参考与借鉴。
The development of small and medium manufacturing enterprises has become a force that can not be ignored in the entire economic development. However, there are many problems in the production cost management of small and medium-sized manufacturing enterprises at this stage. This article is based on such perspectives. Firstly, the characteristics and current situation of production costs of small and medium-sized manufacturing enterprises are analyzed. Then, case analysis is used. Finally, from the perspective of cost strategy management, cost management System and total cost management, puts forward countermeasures and suggestions for strengthening production cost management, and provides references for all the research on production cost management of small and medium-sized manufacturing enterprises.