中小企业成本管理现状及解决办法毕业论文.docVIP

毕业论文 （20_ _届） 中小企业成本管理现状及解决办法 摘 要 随着知识经济的兴起和经济全球化的加深，使世界产业结构从物质型经济转向知识和信息型经济。成本管理也经历着前所未有的变化，越来越多的管理者已经认识到成本管理对提高经济效益的重要性。 成本管理在整个企业管理中具有举足轻重的地位，但是目前从中小企业的整体上看出，企业成本管理方面存在很多问题，制约着中小企业的发展。本文以义乌市恒聚饰品厂为例，指出该企业成本管理上存在，并针对这些问题提出改进措施；最后提出未来成本管理发展的新思路。希望帮助企业建立良好的成本管理模式，合理利用和优化企业的资源，降低企业成本，提高利润以及企业的发展空间，使企业在激烈的竞争中可以稳定的发展。关键词：Abstract The rise of knowledge-based economy and economic globalization deepens, and the world industrial structure from the material-based economy to a knowledge and information-based economy make the global competition intensifies and the industrial structure have changed. Cost management also experiencing unprecedented changes, more and more manager has already realized the importance for improving the economic benefit of cost management. Cost management of the entire enterprise management plays an important role, but at present the whole from elements-driven that enterprise cost management aspect exists many problems, and restricts the development of small and medium-sized enterprises. Based on Yi Wu constant gather accessories factory for example, points out that this enterprise cost management are staff quality, low cost control foundation is bad, cost management scope limitation and for production and marketing link control such problems is proposed to solve these problems, and improve the quality of employees, completes the cost control foundation work, cost management system innovation and improvement measures for production and marketing links; And finally puts forward the future cost management development new ideas. Hope to help enterprises to establish good cost management mode, the reasonable use and the optimized enterprise resources, reduce the cost, improve profits, and enterprises development space, make the enterprise in the fierce competition can stable development. Keywords: Small and medium-sized enterprise; Cost management; Strategic cost目 录 1 成本管理概述 1 1.1 成本及成本管理的定义 1 1.2 成本管理的内容和原则 2 1.3 成本管理的意义 3 2 中小企业成本管理现状及原因分析 4 2.1 中