摘要现今，我国经济飞速发展，各类中小企业在经济发展中扮演着重要的角色。伴随着经济的发展，外企的大量流入，市场竞争的加剧，生存空间的缩减，中小企业本身所存在的内部问题也越来越突出。我国的大部分中小企业都是依靠成本驱动，所以加强企业成本控制成为了现代中小企业的一个重要内容，具有非常重要的意义。本文选取江苏恒久机械股份有限公司（下称HJ公司）作为中小企业的代表。首先，通过搜索和阅读大量文献，总结国内外成本控制的现状，为发现HJ公司的成本控制问题以及提出相应对策提供借鉴和参考。其次，经过对HJ公司的成本数据和成本控制现状分析发现，HJ公司成本控制中存在采购成本控制不完善、售后服务管理不合理、对全面成本控制认识不足、缺乏成本考核机制的问题。最后，针对这些问题提出相应的对策：建立信息化为基础的采购战略、优化售后服务管理制度、构建全面成本控制体系、建立有效的成本考核机制。关键词：HJ公司成本控制售后服务AbstractNowadays,oureconomyisdevelopingrapidly.Allkindsofsmesareplayinganimportantroleineconomicdevelopment.Alongwitheconomicdevelopment,alargeinfluxofforeigncompanies,theintensificationofmarketcompetition,theshrinkingoflivingspace,theinternalproblemsofthesmesitselfisalsomoreandmoreprominent.Mostofthesmesofourcountrydependsoncostdrivers.Therefore,strengtheningenterprisecostcontrolhasbecomeanimportantcontentofmodernsmesandisofgreatsignificance.Inthispaper,JiangsuPermanentMachineryCo.,LTD.(hereinafterreferredtoasHJcompany)isselectedastherepresentativeofsmes.Inthefirstplace,throughsearchingandreadingalargenumberofliteratures,thecurrentsituationofcostcontrolathomeandabroad,andprovidesreferenceforfindingthecostcontrolproblemsofHJCompanyandproposingcorrespondingcountermeasures.Secondly,throughtheanalysisofthecostdataandcostcontrolstatusofHJcompany,itisfoundthatthereareproblemsinthecostcontrolofHJcompany,suchasimperfectpurchasecostcontrol,unreasonableafter-salesservicemanagement,insufficientunderstandingofoverallcostcontrol,andlackofcostassessmentmechanism.Intheend,inviewoftheseproblems,somecountermeasuresareputforward,suchasestablishingpurchasestrategybasedoninformation,optimizingafter-salesservicemanagementsystem,constructingcomprehensivecostcontrolsystemandestablishingeffectivecostassessmentmechanism.Keywords:HJcompanyCostcontrolAfter-salesservice目录TOC\o"1-2"\h\uHYPERLINK\l"_Toc20080"一、引言PAGEREF_Toc200801HYPERLINK\l"_Toc7065"二、成本控制的原则和方法PAGEREF_Toc70651HYPERLINK\l"_Toc29266"（一）成本控制的原则PAGEREF_Toc292662HYPERLINK\l"_Toc650"（二）成本控制的方法PAGEREF