中小企业成本控制问题研究—以XX公司为例.docVIP

PAGE PAGE 18 中小企业成本控制问题研究—以XX公司为例 摘要：随着我国经济建设的发展，国家鼓励创新和推动创业，中小企业在我国经济中地位越来越重要。但随着越来越多企业的涌现，市场上的竞争也日益加剧。而成本是直接反映投入和产出的指标，也是评价一个企业生产经营状况的主要标志。降低成本是提高利润的一个必要手段，只有降低成本才能保证企业在市场竞争中脱颖而出，所以成本控制问题已然受到社会各界的密切关注和重视。但是中小企业在企业发展和市场竞争中受到各方面主客观条件的限制，存在着对成本控制的概念模糊，意识不强或是管理混乱等各方面的问题，并没有达到成本控制的预期效果。因此，本文通过从内涵、地位、理论基础、现状等方面解读中小企业的成本控制，同时通过典型案例管中窥豹成本控制在我国中小企业中的应用状况，归纳成功实施成本控制管理应注意的问题和方法途径。 关键词：成本控制、中小企业、案例分析 the Research on Cost Control of Small and Medium Sized Enterprises（SMEs） -- XX company as an example Abstract: With the development of economic construction in our country,the encouragement of state to innovate and the promoting to entrepreneurship,SMEs have more and more important status in the our country economy.However,with the increasingly enterprises emerged，the competition in the market is more and more fierce. And the cost is the indicator that directly reflects the enterprises’ input and output,it also is the main sign to evaluate the state of the enterprise operation. Cost reduction is a necessary means to improve profits,which can make enterprises stood up in the market compentition. Therefore,there are more and more people from all walks of life paying close attention to the cost control preblem. But the small and medium-sized enterprises is limited by various aspects of subjective and objective conditions in the process of enterprise development and market competition.There are a lot of problems in the process of cost control management,such as unclear concept,weak consciousness,bad management,which results to fair to make the desired effect come true.Therefore,this essay analyze the cost control from its connotation, status, theoretical basis, current situation, etc.At the same time, through analyzing the typical case of cost control in SMEs, the essay summarize the key measures and the problems should pay attention of successful application Keywords: Cost Control、SMEs、Case Study 一、绪论 （一）研究背景 随着我国经济的蓬勃发展，中小企业在国民经济中的比重逐渐增加，然而近年来，中小企业倒闭潮的传闻却不绝于耳，虽然政府经常出面否认，认为倒闭潮是夸