本科生毕业论文《中小企业成本管理研究》.doc

河南财经政法大学成功学院本科生毕业论文 中小企业成本管理研究 院系名称 管理学系 姓　　名 　　号 专　　业 指导教师  摘　要 随着社会主义市场经济和现代企业关键词：  Abstract With the development of socialist market economy and the modern enterprise system establishment and consummation, the cost management has become a modern enterprise is very concerned about the problem. Our country small and medium-sized enterprise own quality and management level has been greatly improved. But the cost management level of investigation, there are still some product cost house does not fall high, lack of market competitiveness and profit space, restricting the growth of enterprises of medium and small enterprises want to develop must correct positioning of enterprise cost management main body. This requires the majority of small and medium enterprises strongly compressed administrative expenses, using the cost of operation management, pay attention to the efficiency of capital use, seek exact target market, by a single production, and set up the cost efficiency concept, play cost the greatest benefit, promote the small and medium-sized enterprise market competition ability. This paper first introduced the small and medium-sized enterprise cost management, small and medium enterprises as the main force of Zhejiang economy, of which made in Wenzhou is particularly well-known, proposed that the small and medium-sized enterprise cost management problems, in-depth analysis of the current small and medium-sized enterprise cost management deficiencies, and analyzes the reasons for this phenomenon, and then according to the small and medium-sized enterprises at present the actual situation, proposed the measures to strengthen enterprise cost management, finally through the concrete case for the deeper elaboration . Key Words: Cost management; made in Wenzhou; problems; measures  目　录 引 言 一要搞好成本管理和提高成本管理水平，首先要认真开展成本预测工作，规划一定时期的成本水平和成本目标，对比分析实现成本目标的各项方案，进行最有效的成本决策。然后应根据成本决策的具体内容，编制成本计划，并以此作为成本控制的依据，加强日常的成本审核监督，随时发现并克服生产过程中的损失浪费情况，在平时要认真组织成本核算工作，建立健全成本核算制度和各项基