目录1222.1中小企业成本与成本控制.22.2中小企业成本控制的意义...22.2.1企业成本与营业收入的关系....22.2.2企业成本与资源利用..232.3中小企业的生产成本及期间费用..33海口美兰润恒米粉加工厂的发展现状分析....43.1海口米粉内外部环境分析......4443.2海南米粉加工厂的现状分析.…44海口美兰润恒米粉加工厂的成本构成及分析..54.1海口美兰润恒米粉加工厂概况......4.2海口美兰润恒米粉加工厂的成本核算方式54.4米粉加工企业人工成本分析.....65海口美兰润恒米粉加工厂面临的成本控制问题85.1米粉加工企业生产方式落后......5.2米粉加工企业技术落后难保鲜的问题....5.3米粉加工企业原材料成本过高......85.4米粉加工企业包装物样式落后且成本高..95.5米粉加工企业管理者忽视销售渠道.....95.6米粉加工企业成本管理意识淡薄.......96控制海口美兰润恒米粉加工厂成本的对策分析106.1提高鲜米粉的冷藏与保鲜技术..…106.2严格控制原材料成本106.3统一包装物注重美观性..106.4学习并创新营销策略116.5增强企业的成本管理意识111112米粉加工企业的成本控制问题对策分析一以海口美兰润恒米粉加工厂为例摘要：随着我国经济的不断发展，许多企业成为我国经济发展的基石。但是许多的中小企业的开办周期都较为短暂，根据有关数据调查，我国的许多中小企业能够平稳持续的发展的情况是非常之少的。由于我国的中小企业开办起，点较低，中小企业的规模较小，中小企业的和关技术以及进行企业内部事项管理的方法都是落后于大型企业，因此在市场的竞争当中时常处在较为弱势的地位。我国的众多中小企业想要能够获得更宽广的发展空间，那就需要企业能够更准确的对企业内部的成本信息进行有效的成本控制。海口美兰润恒米粉加工厂的成本控制具有研究价值，然而，目前对此却鲜有涉及，也尚未形成系统的理论成果。本文也只是针对米粉生产过程中成本的问题做出一些简单地分析。关键词：海口米粉：企业发展：成本控制分析Analysis on cost control of rice flour processing enterprisesand--TakingHaikou Meilan run rice noodles processing factory as an exampleAbstract:With the continuous development of China's economy,many enterprises have become thecornerstone of China's economic development.However,the start-up cycle of many small and medium-sizedenterprises is relatively short.According to relevant data surveys,it is very rare that many small andmedium-sized enterprises in our country can develop smoothly and sustainably.Due to the low starting pointof SMEs in China and the small scale of SMEs,the related technologies of SMEs and the methods of internalaffairs management of companies are lagging behind large enterprises,so they are often in a weaker positionin market competition..If many small and medium-sized enterprises in our country want to obtain a widerdevelopment space,then companies need to be able to carry out effective cost control on the internal costinformation of the enterprise more accurately.The cost control of Haikou Meilan Runheng Rice FlourProcessing Plant has research value.However,few of them are involved at present,and no systematictheoretical results have been formed.This article only makes some simple analysis for the cost problem in theproduction process of rice flour.Key words:Dali bait;Enterprise Development;Cost Control:Analysis