中小企业的成本管理.docVIP

中小企业的成本管理 摘 要 本文通过对我国中小企业成本管理的研究发现，我国中小企业成本管理现状却不容乐观。许多中小企业的成本管理中存在着问题如管理制度不健全，成本管理体系松散；成本管理缺乏市场观念、长远意识等一系列问题，甚至有些中小企业还采用传统的成本管理方式，这都严重的影响了中小企业的经营发展。成本是决定企业生存和发展的重大问题，成本管理是企业管理的重要组成部分，其水平的高低直接影响着企业的经济效益。因此，如何管理好企业的成本就变得非常重要。因此，本文针对中小企业成本管理中存在的问题进行了详细的分析找出了原因，并提出了相应的解决方法与对策，树立成本效益理念和战略成本管理思想；建立健全各项成本管理制度，强化管理与考核；提高成本管理人员的综合素质和企业员工成本管理的意识和积极性等相关的方法与对策。通过实施这些对策，中小企业能够实现自身的价值从而为我国经济的发展注入力量。 关键词：中小企业；成本管理；存在问题；对策 ABSTRACT This article through to our country small and medium-sized enterprise cost management, the study found small and medium-sized enterprise cost management situation is not optimistic in our country. There exist in many small and medium-sized enterprise cost management problems such as imperfect management system, cost management system loose; Cost management idea, the lack of market long-term consciousness and so on a series of problems, even some small and medium-sized enterprises still adopt the traditional cost management mode, the serious influence the development of small and medium-sized enterprises management. Cost is a major problem for enterprise survival and development cost management is an important part of enterprise management, the level of a direct impact on the economic benefits of enterprises. Therefore, how to manage the cost of enterprise has become very important. Therefore, this article in view of the small and medium-sized enterprise cost management existence question has carried on the detailed analysis to find out the reasons, and proposed the corresponding solution and countermeasures, and sets up the cost benefit idea and strategic cost management ideas; To establish and perfect the cost management system, strengthen the management and assessment; Improve the comprehensive quality of cost management and enterprise consciousness and enthusiasm of the staff cost management and other related methods and countermeasures. By implementing these measures, the small and medium-sized enterprises can realize its own value to the econo