中小企业成本核算存在问题及对策.pdf

实用标准文案 中小企业成本核算存在问题及对策 摘要：中小型企业一般指资产规模不大、 产品的生产工艺和产品结构及所耗原材 料大致相同的、管理（含财务人员）较少的企业，组织体系通常利用垂直式管理 体系，管理跨度较小。中小型企业因数量众多而在国民经济中起着重要的作用。 随着现代高科技广泛被应用于生产，电脑化、自动化、信息化程度显著提高，加 上全面质量管理制度的实施， 给企业成本的计量工作以猛烈冲击， 加强成本核算 与控制成为现代企业管理的核心内容。 但是，我国数量众多的中小企业 由于受到 规模、财力和人力的限制，制造企业内部牵制制度、稽核制度、计量验收制度、 财务清查制度、 成本核算制度、 财务收支审批制度等基本制度一般不完整， 不系 统，会计基础工作薄弱，会计信息数据采集不准确， 成本核算现状不容乐观，亟 待提高和完善。 由于成本核算的正确与否， 直接影响制造企业的成本预测、 计划、 分析、考核和改进等控制工作， 同时也对制造企业的成本决策和经营决策的正确 与否产生重大影响。 因此，本学年论文将对中小企业的成本核算存在的问题进行 分析并且进行决策。 关键词： 中小企业 成本核算 问题 对策 Abstract: Small mediumenterprises generally refers to the enterprise of which the asset scale is not large, the production process and product mixes as well as the consumption of the raw materials are roughly the same, and the management (including financial personnel) is less. It usually uses the vertical management system, which leads to a narrow span of management. Small medium enterprises play an important role in the national economy due to its large number. However, due to the limitation of scale, financial and humanresources, the internal basic systems such as containment system, audit system, financial and inventory system, cost 精彩文档 实用标准文案 accounting system, financial revenue and expenditure approval system and so on, are generally incomplete in manufacturing enterprise. Additionally, both the weak basic accounting work and the inaccurate accounting information makethe current situation of cost accounting not optimistic and need to be improved and perfected. Since whether the cost accounting is accurate or not will directly affect the management of the manufacturing enterprise such as cost