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- 约8.15千字
- 约 9页
- 2020-10-02 发布于江苏
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经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考
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浅谈中小企业成本控制与企业的关系——以瑞安市纪龙汽车电器有限公司为例
摘要
随着我国市场经济的不断发展和完善,中小企业以其灵活的发展模式取得了非常大的进步,尤其是民营制造企业在经济舞台上,扮演着越来越重要角色,成为促进我国经济社会发展的重要组成部分。我国中小企业数量众多, 在我国国民经济中发挥着重要作用 。但我国大部分的中小企业,因为起步晚,且大多数企业内部管理混乱,在生产效益和资金链等多方面无法与大型企业相比。所以长期以来,中小企业大多数是以消耗大量的资源来进行发展的,这在实质上来讲就是成本高,以至于利润少。这给企业的发展带来极大的障碍。 而且,许多中小企业只从片面理解成本控制,单纯认为降低产品成本就要削减费用,却没有认识到真正影响成本控制水平的因素是什么。成本控制的最终目的,就是成本支出降到最低,这中间还要兼顾到质量和成效。中小企业之间可以通过产品的价格、质量、服务水平来体现各自的竞争优势。其中,产品的质量和价格在成本较量中起着至关重要的作用,这也是关键所在。当成本达到最小时,才能获取最大利益,这是最直接有效的途径。所以,中小企业应该强化成本控制意识,来获得长期的可持续发展。因此, 研究中小企业的成本控制就尤为重要。本文将对成本控制的意义、我国中小企业为什么要进行成本控制来进行分析。然后结合中小企业目前存在的问题,来进行问题的产生原因,且进行分析,并提出解决问题的对策,从而提高我国中小企业的生存能力和盈利能力。
关键词:中小企业,成本控制,对策
Abstract
With the continuous development and improvement of China’s market economy, SMEs have made great progress with their flexible development models. In particular, privately-owned manufacturing companies are playing an increasingly important role in the economic arena and have become an economic and social development force in China. important parts of. The large number of SMEs in our country plays an important role in our national economy. However, most of the small and medium-sized enterprises in China, because of the late start, and most of the internal management of the company is chaotic, in terms of production efficiency and capital chain and other aspects can not be compared with large-scale enterprises. Therefore, for a long time, most of the SMEs have spent a lot of resources on the development, which in essence is high cost, so that the profit is less. This brings great obstacles to the development of the company. Moreover, many SMEs only understand one-sided cost control, and simply think that reducing the cost of products will reduce costs, but do not realize what factors actually affect the level of cost control. The ultimate goal of cost control is to minimize the cost of expenditure. In the meantime, we must also take into account the quality and effectiveness. Between SME
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