浅谈中小企业成本管理-毕业论文（设计）.doc

PAGE 精品 毕 业 论 文 中文题目 浅谈中小企业成本管理 英文题目 On small and medium-sized enterprise cost management 系 别： 商学系 年级专业： 08财务管理 姓 名： 学 号： 0801032112 指导教师： 职 称： 高级经济师 2012年5 月10 日 【摘要】 企业存在的目的就是盈利，这点毋庸置疑，而让利润增长的手段只有两个：增加收入或者降低成本。对于单个企业来说（除寡头垄断企业），无法决定市场的价格，那么盈利的手段更多的是靠降低成本，可见成本的管理对于企业的生存是多么重要。然而成本管理水平低，经营成本居高不下，经济效益差，成为制约我国中小企业生存，成长的阻碍。特别是受到经济危机的突袭，导致竞争更加激烈，利润萎缩，中小企业的发展道路举步维艰，因此中小企业自我的蜕变也就成为必然。 本文通过从我国中小企业所处的环境背景下引出中小企业所处的形势以及所面对的挑战，认清自身在发展过程中所存在的关于成本管理的问题，进而，对于这些问题寻求一个系统科学的的解决思路与相应的措施，本文的基本思路是从六个方面对成本实行有效控制，从而对我国中小企业成长能够起到一定的指导意义。 【关键词】：成本管理，成本控制，战略成本，成本核算，成本价值链 Abstract The purpose of the enterprise is to make money, this no doubt, and make profits growth means only two: increase income or reduce the cost. For a single enterprise that (except the oligarchic monopoly enterprises), cant decide the market price, making money by reducing cost more, obviously, the management of the cost for enterprise survival is of great importance. But cost management level is low, high operating costs, poor economic returns, and constrains the medium and small enterprises in China live and grow obstacles. Especially by the economic crisis raid, lead to more competitive, profits shrinking, small and medium-sized enterprise development path crippled, so small and medium-sized enterprise ego transformation will become inevitable. This article through the from of the small and medium-sized enterprises in the environment background in small and medium-sized enterprises draw out the situation and of the challenges in the process of the development recognise their own existing about cost management problems, and, with these problems for a system of scientific ideas and solve the corresponding measures, this article from the basic thought of the six aspects to carry out effective cost control, and the growth of the small and medium-sized enterprises can have certain guiding significance. 【 key words 】 : cost management, cost control, the strategic cost, cost accounting, cost value