中小企业的成本管理研究——以扶正药业为例.pdfVIP

中小企业的成本治理研究—以扶正药业为例 摘 要 随着科学技术的不断进展和市场竞争的加剧，我国企业进入了一个更为激烈的竞争环境。成 治理在企业中的作用日益显著，很大程度上直接影响了企业的经营和收益，因此降低成本和提高利 润成了中小企业追求的目标，成本治理理所当然也就成了重中之重。在现代市场进展中，很多国家 对中小型企业的成本治理的研究提出了一些改进的方法，这对于企业在研究成本治理战略的过程 中有着重要的作用。我国的企业也一定在长期的经营治理中的积存宝贵的经验，这对企业的长期进 展有很重要的作用。在改变莫测的市场条件下，企业要时时改变对公司成本治理的方法，以适应经 济的进展。 关键词 ：成本治理； 省资源；降低成本；治理模式 ABSTRACT With the development of science and technology and market competition intensifies, Chinese enterprises have entered a more competitive environment. An increasingly significant role in the cost management in enterprises, to a large extent, direct impact on the companys operations and earnings, thus reducing costs and increasing profits has become the target , cost management course, also became a top priority. In the development of modern markets, research on cost management of small and medium enterprises in many countries made a number of improvements in methods of it for enterprise cost management strategy plays an important role in the process. Chinas enterprises must in the long-term management of the accumulated valuable experience, its important for the long-term development of the enterprise. In the treacherous market conditions, enterprises must constantly changing methods of cost management, to the needs of economic development. Key words: Cost management; Resource saving; Cost reduction; Cost management model 目 录 1前言1 2成本治理介绍1 2.1成本治理的概念 1 2.2成本治理的作用 1 2.3成本治理的特点 2 2.4成本治理的原则 2 3国内外成本治理现状3 4扶正公司成本治理现状3 4.1扶正公司简介 3 4.2扶正公司成本治理的总体概况 4 5扶正公司成本治理存在的问题5 5.1成本治理的观念薄弱 5 5.2成本治