Research On Cost Management Of Small And Medium-sized Manufacturing Enterprises SZTD

Manufacturing industry is china’s traditional industry and pillar industry,and small and medium-sized manufacturing enterprises,because of their advantages in quantity and industrial distribution,play an important role in promoting China’s economic growth and social stability.On the other hand,China’s manufacturing industry is in the critical period of industrial upgrading,competition in the domestic and international markets are increasingly fierce,and China’s manufacturing enterprises,especially small and medium-sized manufacturing enterprises,in its daily cost management in the prevalence of a variety of problems,resulting in high production costs,product competitive advantage is seriously weakened,Therefore,there is an urgent need to solve its own cost control problems.Based on the research of literature analysis and case studies,this paper takes SZTD,which belongs to small and medium-sized manufacturing enterprises,as a research case,combines the practical problems it encounters in the production practice of enterprises,and uses the methods of interviews and questionnaires.From the cost management environment,cost management concept,cost management system,cost management content four aspects,to the company’s production and operation of the status quo of practical investigation and research,combined with the results of the investigation,the current cost management analysis and combing,summarized its current cost management problems,on this basis,on this basis,This paper analyzes the root causes of these cost management problems,according to the comprehensive cost management theory,and uses the operating cost method,further from the environment,concept,system,content four aspects,put forward the countermeasures to solve the existing cost management problems,thus finally forming a company in line with the actual conditions of production and operation,Relatively well-established cost management system.