目前，中国的啤酒行业是典型的劳动密集型产业，中国本土啤酒公司如何应对外资啤酒公司的行业竞争，啤酒企业要想在市场饱和与各项成本升高的不利局面下中找到自身发展的空间，就需要从管理理念、管理方法以及公司本身的内部控制变革着手，内部控制是目前公司现实管理中的普遍方式，成本管控是内部控制的关键管理一环；高效完善的成本管控不只是公司得到效益的重要工具，此外也能表现出公司综合管理能力。本文对华润雪花啤酒的生产费用开展全面的研究，得知现在的成本管控方式依旧存在明显的不足和问题，还需要我们持续进行改善，本文重点对管理系统中出现的制度不完善、管理观点老旧、设施自动化水平不高、成本控制水平不高、人均效率理念不强等问题进行分析；为了处理以上问题，本文主要对华润雪花啤酒发展存在的成本管控问题开展详细分析，此外对未来成本管控的发展进行深入探究，最终提出合理的意见。 华润雪花啤酒（河北）有限公司作为华润雪花啤酒旗下98家公司之一并且是整个华北地区唯一一家基地级生产工厂，肩负着向整个京、津、冀地区供应产品的重要使命，其生产规模较大、产品结构品种繁多具有良好的代表性，成本的管控优化适用于华润旗下各家公司的推广和借鉴。 本文通过阐述当前我国啤酒行业的现实情况，收集截止到现在全球领先啤酒生产企业的成本管控方式，之后全面分析华润雪花啤酒的成本管控情况。首先充分阅读以及查找与公司成本管控相关的书籍、资料与数据，根据华润雪花啤酒成本管控的实际情况研究各个环节遇到的问题及其原因，研究华润雪花啤酒成本控制具有的优点以及不足；之后通过分析啤酒公司成本管控案例，研究成本管控方面容易出现的误区、弊端，找到解决成本管控的重要问题以及处理方式；最终借鉴良好的成本管控经验以及方式。利用上述分析，寻找符合华润雪花啤酒成本管控需求的方法，完善现有的成本管理体系，在保证产品质量、生产效率、满足市场要求的前提下，降低整个啤酒生产环节的生产成本，最终提高企业经济效益，促进企业可持续发展。

At present, Chinese beer market is already highly concentrated labor-intensive industrie., how does local beer group face with the fierce competition of foreign beer barons ., beer companie want to find space for your own development. in the market saturation and various costs rise adverse situation.,only if to change from the management concept, management methods to its own internal control, internal control is an important means of modern enterprise daily management, cost control is one of the important management tools of internal control;Scientific and effective cost control is not only an effective tool for corporate profits, but also it reflects the overall management level of the enterprise.In this paper, by the in-depth analysis of the production cost of China resources snow beer,the present there are a lot of risks and room for improvement, for example, a dysfunctional system. ，old-fashioned concept of management, Lack of equipment automation., weak cost control awareness and so on;how to improve the above problems, this study on the development of China resources snow beer cost control problem of parsing, and how the development of cost control in the future to explore in the enterprise development and improvement Suggestions are put forward. China resources snow beer (hebei) co., LTD. Is one of the 98 companies of China resources snow beer, and shoulders the important mission of supplying products to the whole Beijing, tianjin and hebei region. Its production scale is larger .Its product structure variety is the good representative. So its cost control and control optimization is applicable to the promotion and reference of China resources subsidiary companies. This paper introduces the current situation of Chinese beer market. coupled with focus on the current situation of cost control of China resources snow beer with collecting and collating the world advanced beer production cost control method.First enterprise cost control will be a large number of reference books, archives and papers and other related documents, and combining with the status quo of China resources snow beer cost control to the analysis in the actual production each link the problems and reasons for China resources snow beer in the aspect of cost control is analyzed on the advantages and disadvantages, facing risk;Again by studying China resources snow beer in the cost control of individual case, research the cost control aspect prone to error, defects, find a solution to the cost control of the core problems and solutions;Finally, using advanced cost control experience and method technology, this paper studies the methods and methods of China resources snow beer cost control. Through the above research, we find a management method that fits the cost control of China resources snow beer.,and improve the existing cost management system, to reduce the production cost of the whole beer production link, and finally achieve the maximization of enterprise economic benefit and promote the sustainable development of enterprises under ensuring product quality, production efficiency, meet market requirements