浅谈我国中小企业成本控制存在的问题及对策-大学毕业论文_定稿.doc

河南财经政法大学本科生毕业论文 论文题目 院系名称 会计学院 姓　　名 学　　号 专　　业 指导教师 2011年5月20日 国内企业面临的竞争越来越激烈,在提高生产效率的同时,如何降低企业的产品成本,成为提高企业竞争力的关键。因此,越来越多的企业开始重视成本控制。现实中,许多企业的产品成本控制仅仅停留在事中控制的层次上。但是,一些研究表明,产品开发阶段才是企业控制的源头。本文对我国中小生产型企业产品成本控制的存在问题进行分析,提出一系列对策。正随着我国经济不断发展,中小企业获得了迅猛发展,其重要作用也日益显现。市场经济中,中小企业作为竞争主体,组织建立成本管理体系更好地实施成本管理、提高员工的成本意识、有效地控制浪费、降低成本、节省资源、持续地保持满意的成本水平,对提升企业的竞争力、实现利润最大化、促进企业不断发展等方面具有极其重要的意义。降低成本可以提高盈利水平，增强产品的竞争力，扩大市场占有率。而要降低成本.就一必须进行科学的成本管理。曾有人这样评价中国企业：“成本优势的巨人是成本管理上的侏儒”。其实，成本控制是一门花钱的艺术.而不是节约的艺术。 关键词: 中小企业 产品成本控制 成本水平 会计成本 成本管理 Abstract Domestic enterprises are facing competition becomes fiercer in improving efficiency, how to reduce the cost of goods and improve enterprise competitiveness of the key. therefore, more and more enterprises begin on cost control. In reality, many enterprises of the product cost control over the events that have only control level. However, some studies suggest that product development stage is the source of enterprise control. This article of our production company and products to the problems of cost control analysis, The small and medium-sized enterprises as competition, the organization set up the cost and management system better implementation of costs management, improve peoples consciousness of cost and effectively control the waste, cutting costs and save resources, continues to maintain a satisfactory level of cost to raise the competitiveness of enterprises and achieve maximum profit and promoting enterprise development terms of vital importance. Reduce costs to increase the profitability level, enhanced competitiveness of products to increase market share. but to a blow. they must be scientific management. such costs have been evaluating chinese firms ： the cost advantage for the cost of unloading is the management of a gnome . in fact, a blow to the control is the art of money. instead of the economy of the arts. Keywords: small-and-medium-sized ； enterprises cost control cost level ； level of operational procurement；search cos