摘    要：江苏普恒投资有限公司是由纯化工贸易公司转型成锂电池制造，房地产开发，天然气管道建设等实业公司。在我国中小企业的发展历程上具有一定的代表性。在转型的过程中，特别是现阶段市场竞争不断加剧，伴随国家财政紧缩政策实施，企业资金短缺，成本管理尤其重要。降低企业成本可以节省企业人力、物力、财力等资源，从而降低生产销售产品的价格，增加行业竞争力，使得企业在竞争中处于不败之地，从而提高企业的经济效益，实现企业利润最大化。

通过实地调查、查询资料等方式对江苏普恒投资有限公司成本管理问题进行分析，并建议通过做好人力成本规划，打造高效团队；考虑成本耗费，综合控制库存管理；提高产品质量，减少产品售后成本；树立整体意识，以企业价值链来归集和分摊成本；编制结费指南；运用作业成本法进行成本核算等来降低企业成本，使其成本实现最小化。

本文通过研究江苏普恒投资有限公司成本管理实践，认为成本管理对中小企业的战略发展能否成功起到关键作用。

关键词：成本管理，降低成本，问题，建议

ABSTRACT：Everlong Invest Co., LTD is an integrated company doing with lithium battery manufacture, real estate development, natural gas pipeline construction which was reforming from doing chemical trade. It has certain representativeness in the history of development of Chinese small companies. During the transition, cost management turns out to be particularly important, especially with the intensifying market competition, national financial retrenchment policy and lacking development funding for the company. Lowering the cost could save manpower and material resources and of course financial resources. Thus, the product price could be reduced so to increase the industrial competitiveness which guarantees the dominant position of the company in that industry, and finally guarantees the economic benefit.

Through field investigation and material research, cost management of Everlong Invest Co., LTD was analyzed and summarized. Some representative problems of cost management were found during the investigation, and scientific recommendations were raised to solve them. Activity-based costing should be used for cost accounting to reduce company cost. And the cost management should be promoted into a strategic level so the strategic cost management could be done.

This article shows an opinion that cost management is the key point whether a small company could successfully survive the transition of strategic development by studying Everlong Invest Co., LTD.

Key words：cost management, reduce cost, transition

目   录

摘要     .I

ABSTRACT        II

第一章    绪论 1

1.1研究的背景 1

1.2研究的目的及意义 1

第二章  成本管理相关理论简述 2

2.1成本管理内涵 2

2.2成本管理的方法 3

第三章  江苏普恒投资有限公司的成本分析 6

3.1公司概况      6

3.2水平分析      6

3.3垂直分析      7

3.4直接材料费用分析 8

3.5直接人工费用分析 8

3.6制造费用分析 8

3.7管理费用分析 9

3.8销售费用分析 9

第四章  江苏普恒投资有限公司成本管理当中存在的问题 10

4.1缺乏成本管理管理人才 10

4.2 缺乏全面成本管理思想理念 10

4.3缺乏先进的成本管理方法 11

4.4缺乏成本管理战略思想 11

第五章  江苏普恒投资有限公司成本管理对策 12

5.1构建以重视成本管理为基础的企业文化 12

5.2 重视人力资本管理 12

5.3采用先进的成本管理技术 12

5.4加强库存商品控制 13

5.5减少产品售后成本 13