中小企业成本管理问题研究——以A企业为例3.pdfVIP

中小企业成本管理问题研究 ——以A 企业为例 摘要：随着世界经济的飞速发展，我国自改革开放以来，中小企业在我国的数量如雨 后春笋几何增长，对国民经济发展起到至关重要的作用。中小企业大部分存在规模不够 大、难以创造良好生产效益等特点，因此对大型企业来说，中心企业资金筹集以及生产效 益方面都难以与大型企业相比。长久以来，中小企业在发展中投入的资源成本较多，而且 财务处理上盈利也相对较少，所以中小企业要加强对成本控制方面的管理，并对小企业的 成本控制管理机制进行更深层次的研究，建立现代成本管理模式，使企业成本管理得以良 好发展。在本文的研究环节中，以 A 企业为例，首先，针对企业成本管理的有关概念与方 法，进行简单的论述。然后，就其强化成本管理的重要性，展开分析。最后，结合目前企 业成本管理存在的主要问题，提出富有建设性和前瞻性的对策。以期促进 A 企业整体管理 水平的提升，并充分保证企业的长久发展。 关键词：中小企业；成本管理；A 企业 Study on the Cost Management of SMEs —— Take A company as an example Abstract: With the rapid development of the world economy, since Chinas reform and opening up, the number of small and medium-sized enterprises in China has mushroomed. This has played a crucial role in the development of the national economy. Most of the small and medium-sized enterprises are characterized by insufficient scale and difficulty in creating good production efficiency. Therefore, for large-scale enterprises, it is difficult to compare capital raising and production efficiency with large-scale enterprises. For a long time, SMEs have invested more resources in development and have relatively less profitable financial processing. Therefore, SMEs should strengthen management of cost control, and carry out deeper management of cost control mechanisms for small enterprises. Research, establish a modern cost management model, so that enterprise cost management can be well developed. In the research section of this paper, taking A company as an example, first, a simple discussion is made on the related concepts and methods of enterprise cost management. Then, analyze the importance of strengthening cost management. Finally, combined with the main problems in the current enterprise cost management, it proposes constructive and forward-looking co