企业成本管理对中小企业的重要性 （学士）学位论文.docVIP

天津工业大学 毕业设计（论文） 企业成本管理对中小企业的重要性 姓 名 焦 峰 学 院 继续教育学院 专 业 指导老师 职 称 2013年9月20日 摘 要 成本管理是企业经营管理的一个重要组成部分，成本管理的动力也应来自于企业内部经验管理的需要，成本是一个企业生产经营效率的综合体现，是企业投入和产出的对比关系，低成本意味着以较少的资源投入提供更多的产品和服务，以便提高效率。我国许多企业按照成本习性划分和核算产品成本，通过提高产量可以降低单位产品分担的固定成本。随着科学技术的飞速发展，我国企业的生产组织和生产技术条件正在发生着深刻的变化，管理理念和管理技术也带来了重大变革。中小企业为了在激烈的竞争中争取到一席之地在所有环节中都设法节约成本，由此可见成本管理对其的重要性，既能为企业节约开支，又能企业的长期发展做好铺垫。 本文分为三章，第一章首先从理论上阐述了企业成本管理相关概念、模式及其优势与不足；第二章对企业成本管理对中小企业的重要性进行了分析；第三章论述了如何改善企业成本管理才能发挥其最大的作用，并对全文进行总结以及展望。 关键词：企业成本管理；成本控制；优越性；实施条件 ABSTRACT Cost Management plays an important role in Enterprise Operation and Management. The force of Cost Management comes from the needs to experience management of Enterprises. Cost is a statement of an enterprise’s production and operation efficiency, and an inverse relation between the investment and production as well. Low-cost means more productions and service are provided by lower investment to increase the efficiency. In our country, a lot of enterprises mark off and account the production cost according to the cost behavior, and decrease the fixed cost which is shared by unit product through increasing production. As the rapid development of technology, the organization and technical condition of the enterprises in China have experienced a profound and complex change. The management idea and skill are on a major revolution. Especially small and medium-sized enterprises are trying to save cost in all the links in order to win a place in the fierce competition. Therefore it’s important to manage the cost to not only save cost for enterprises, but also build up a good foundation for a long-time development.