议小微企业成本管理教程.docVIP

议小微企业成本管理 院 系：经济管理学院 专 业 班：1008 班 姓 名：姚 锡 珉 学 号：20101304373 指导教师：张 琪 2014年5月  议小微企业成本管理 Discussion of Small micro enterprise cost management 摘 要 中小型企业在我国飞速发展的经济社会中占据十分重要的位置，中小型企业的发展对拉动我国国民经济，实现经济增长都起到重要的作用。目前，与其他的大型企业相比较我国的中小型企业具有结构简单、规划容易、操作迅速等优点。但我国中小型企业要想在激烈的市场竞争中获得更进一步的快速发展，必须要重视企业内部的发展，可行的方式是加强中小型企业的成本管理，注重科学管理，培养成本管理意识，改善Abstract Rapid development of small and medium-sized enterprises in our country have to occupy an important position, small and medium-sized enterprise are to drive the national economy, ensure all play an important role to achieve the goal of economic growth.At present, these enterprises in our country has the advantages of simple structure, easy programming, fast operation. But these medium-sized enterprises in the fierce market competition in order to get rapid development further, must attach importance to the development of the self internal, feasible way is to strengthen the cost management , pay attention to scientific management , transform he mode of economic development and take the initiative to update cost management idea, to find a new method of cost control, the new way. The article introduces the current situation of the development of small micro enterprise, on the basis of this paper expounds the definition of cost management and its importance to enterprise. Combined with the actual detailed analysis of small micro enterprise cost management present situation, points out its cost base work , enterprises lack of market ideas and the lack of the cost management team in six aspects. On the current situation and existing problems of the cause of the formation , the main reason are adapt to external economic environment and the restriction of the enterprises technical level .On the basis of above analysis, from the cost management is not compatible with the external economic environment and the transformation of the concept of cost management, set up two aspects of modern cost management consciousness pr