1摘 要我国的企业在经济发展快速的大背景下，不仅面临着很多的机遇也面临着越来越多的竞争压力。企业在这个竞争过程中因为大打价格战，导致其利润率越来越低。企业如果可以通过有效的手段对成本进行有效的控制，将大大帮助企业的发展。特别是在企业发展的早期阶段，将对企业的发展直接产生深远的影响。文章首先对成本管理的概念进行了论述；接这对其成本管理的现状进行了分析；然后又根据海天味业公司的具体情况提出了成本管理方面存在的问题，主要包括：信息成本不准确、单纯压缩成本、成本控制不当、管理部门分工不明确、生产观念落后等问题；提出的解决有完善信息成本系统、加强技术创新、建立有效的物料体系和仓库体系、优化管理组织机构、提高企业全员的成本意识，实行全员成本控制等。关键词：成本管理 海天味业 信息成本2AbstractCost management is a key issue in the process of enterprise management, and it is also very important for the construction of enterprise core competitiveness. The lack of effective cost management is undoubtedly not conducive to the development of Haitian flavor industry company. This paper first discusses the concept of cost management, then analyzes the current situation of cost management, and then puts forward the problems of cost management according to the specific situation of Haitian flavor industry company, including: inaccurate information cost, simple cost reduction, improper cost control, unclear division of labor of management departments, backward production concept, etc We should improve the information cost system, strengthen technological innovation, establish an effective material system and warehouse system, optimize the management organization, improve the cost awareness of all employees, and implement the cost control of all employees.Key words: cost management cost control information cost3目 录一 、 成 本 管 理 概 述 .....................................1（一）成本管理的内涵..............................................
