当今市场竞争空前激烈，有效的成本管理，是高科技公司赖以生存的法宝之一。据 欧亿·体育（中国）有限公司显示，2018年中国芯片进口额达3000亿美元，但国产率不足10%；要实现2025年 70%之目标，国产公司，一方面要自主研发，解决技术难题；另一方面要建立成本管理 体系，建立成本优势。A芯片公司作为国产替代进口的有力竞争者，技术方面已有所建 树，因此，构建成本管理体系，打造成本优势，成为其争夺国内、国际市场的必然选择。 本研究以A芯片公司成本管理体系的构建研究为例，首先，查阅了国内外成本管理 的相关欧亿·体育（中国）有限公司和理论，利用归纳总结法，对A公司目前的成本管理现状进行了分析，指出 了A公司没有成本管理体系的问题；其次，在分析问题的基础上，结合成本管理理论， 为A公司构建了包括成本规划、成本计算、成本控制、业绩评价四方面内容的全面成本 管理体系方案，为A公司实现成本降低带来立竿见影的效果，同时，此方案还规划了切 合实际的2年成本管理路线，为A公司早日替代进口乃至抢占国际市场奠定坚实基础； 再次，结合A公司2019~2020年构建成本管理体系的实例，对该体系方案进行了应用检 验，验证了其可用性；最后，从思想意识，流程制度，实施过程等方面提出了构建A公 司成本管理体系的保障性建议，确保该体系方案能够顺利实施，为A公司建立成本优势， 提高竞争力提供保障。 本研究分六部分内容，第一部分绪论，通过对A公司所处国内外环境的分析，介绍 了本研究的背景，意义，以及研究方法，对国内外已有研究学习基础上，确定了本研究 的研究内容和技术路线，第二部分是相关成本管理理论回顾，研究了国内外理论发展历 程及成果，从而总结出适合本研究的理论支持，第三部分是分析A公司成本管理现状： 尚未建成成本管理体系，第四部分是针对A公司现状提出构建A公司成本管理体系方 案及实例执行验证，理论、实际相结合来论证本研究是可行的，第五部分是针对A公司 成本管理系统构建过程中可能遇到的问题提出的保障性建议，为A公司及同行提供了成 功实施成本管理体系的保障，第六部分是对前面五章节的总结，指出本研究可以为A公 司成功构建成本管理体系，建立公司的成本优势，提高竞争力。 关键词：芯片；成本优势；成本管理体系 天津A芯片公司成本管理体系的构建研究 II The cost management system establish study for TJ A chip company Abstract Today's market competition is unprecedented fierce, and effective cost management is one of the magic weapons for high-tech companies to survive. Data shows, in 2018 China's chip import reached US $300 billion, but the domestic rate was less than 10%; to achieve the goal of 70% in 2025, domestic companies should, on the one hand, build leading technology; on the other hand, improve the cost management system to establish cost advantages. Chip company A, as a strong domestic competitor to replace imports, has made some achievements in technology. Therefore, improving its imperfect cost management system has become an inevitable choice for it to compete for domestic and international markets. This paper takes the research on establish of cost management system of company A as an example. First, it learns the relevant materials and theories of cost management, analyzes the current situation of A company, and points out the problem of “A has no cost management system”. Second, upon the analysis, combined with the theory, it constructs A’s cost management system including cost planning, cost accounting, cost control and performance evaluation., which can bring immediate effect for A to realize cost reduction. At the same time, this study also plans a practical two-year cost management route for company A which can lay a solid foundation to replace imports and even seizing the international market; thirdly, through effectiveness of the real implementation example, this study is verified its workable; finally, the paper puts forward the guarantee suggestions for A a's cost management system establish to ensure the smooth implementation, in order to improve the competitiveness for company A. This study is divided into six parts. The first part introduces the background, significance and research methods through the analysis of the domestic and foreign environment of company A, based on the existing research and learning, work out the research content and technical route. The second part is to summarize the theoretical support suitable for this study. The third part is to analyze the current situation of company A: there is only financial management system, no cost management system. The fourth part is to put forward the scheme of building cost management system of company A and to verify the implementation of the case. The combination of theory and practice proves the feasibility of this study. The fifth part is to analyze the cost management of company A. The last part is the summary of the whole paper, points out that this study can successfully build a cost management system for company A, establish the cost advantage of the company and improve its competitiveness.