成本控制在中小企业财务管理的作用分析(Analysis of the role of cost control in financial management of small and medium enterprises).docVIP
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成本控制在中小企业财务管理的作用分析(Analysis of the role of cost control in financial management of small and medium enterprises)
成本控制在中小企业财务管理的作用分析(Analysis of the role of cost control in financial management of small and medium enterprises)
Analysis of the role of cost control in financial management of small and medium enterprises
Role analysis of cost control in SME financial management 2009-02-03 21:55:18
Abstract: the enterprise is the objective social groups for profit, is the pursuit of profit maximization, the activities of the ultimate goal is to maximize the value of enterprises, cost control is an important means to achieve this goal. For more difficult SMEs, cost control is the key factor for profits and even survival. This article uses the example to carry on the analysis, tries to discuss the cost control reasonable method.
Key words: cost; cost control; small and medium-sized enterprises; financial management
Chinas enterprise accounting standards clearly states: cost refers to the enterprise for the production of products and services provided by the various costs incurred, this concept shows that the production costs. According to the accounting equation profit = income expenditure and the production cost of production enterprise is more important than the expenditure, it can introduce the enormous influence of production cost on the enterprise. As a production-oriented enterprises, the main source of income is the product sales revenue, and now enterprises are mostly in the oversupply of a buyers market, it is not easy to achieve high sales revenue, to achieve operating profit, reduce the cost more reasonable.
The majority of small and medium enterprises of poor control in our country, the production efficiency is low, operation process more confusion, so the production costs are high, if the enterprise of scientific and reasonable rectification, have great potential in the production cost control. This paper takes the direct cost of Inner Mongolia Agricultural University machinery factory in 2005 as an example, and tries to find out how to strengthen cost control.
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