摘 要随着国内市场经济的成熟与完善，国内企业的市场竞争程度日益提高。在这种背景下，成本管理是维持企业平稳运行、规避风险所需要的必要手段，但是中国很多中小型企业并没有意识到成本管理的重要性，或是意识到了其重要性却并未实施有效的手段进行管理。本文以某航空服务有限公司为例，首先从成本管理的含义、步骤以及意义出发，根据某航空服务有限公司成本管理的成本预算、成本核算、成本控制以及成本考核的现状进行分析，发现该公司存在成本预算盲目、成本核算不准确、营销手段性价比低、公司人员过多、成本管理奖惩标准未设立的成本管理问题，给出了建立健全成本预算管理制度、规范公司成本费用的会计核算、组建专业的宣传团队、建立服务优质、精简高效的员工团队以及的建立公司成本管理的奖惩制度解决策略。由此可以帮助我国中小企业更好的适应激烈的市场竞争现状，更能最大程度上加强我国中小型企业的成本管理。关键词：成本管理； 成本预算； 成本核算 Abstract With the maturity and perfection of domestic market economy, the market competition degree of domestic enterprises is increasing. In this context, cost management is the necessary means to maintain the smooth operation of enterprises and avoid risks, but some small and medium-sized enterprises in China do not pay much attention to cost management, even if some enterprises have a grasp of its advantages and role, but the implementation of cost management-related measures is not in place.This paper takes Shenyang Zhongjian Aviation Service Co., Ltd. as an example. First of all, the concept, process and importance of cost management as a starting point, select Shenyang Zhongjian Aviation Services Co. , Ltd. as the research focus, the actual cost management to accurately identify and judge, Ltd., it is found that the company has blind cost budget, inaccurate cost accounting, low cost performance of marketing means The cost management problems of too many company personnel and no reward and punishment standard for...
