浅谈中小企业成本管理的现状及对策

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XCLW5061 浅谈中小企业成本管理的现状及对策 (字数：10435)

摘要

一、引言 ················································1

二、案例

（一）公司简介 ···········································1

（二）企业成本管理的现状 ································1

（三）企业成本管理的措施 ································3

三、中小企业成本管理存在的问题

（一）成本管理界限不明 ··································4

（二）成本信息严重失真·····································4

（三）成本管理方法落后·····································4

（四）企业及相关人员的成本意识淡化·························6

四、成本管理问题的原因分析

（一）成本管理观念薄弱·····································6

（二）成本本核算方法不恰当·································6

（三）技术水平限制成本降低·································6

（四）企业内部职权结构模糊、划分不清晰 ·····················7

五、强化中小企业成本管理的对策与措施

（一）提高和构建科学的成本核算方法·························7

(二) 提高技术水平·······································7

（三）建立健全企业内控制度································7

（四）明确岗位职权 ·······································8

六、结语 ··················································9

参考文献················································10

摘要

小型企业是国民经济的重要组成部分，但是由于中小型企业的产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素，直接造成我国中小型企业成本管理机制不够完善，结构不够合理，会计制度也不够健全。成本管理作为企业管理中的一个重要组成部分，是每一个企业经营者都必须要高度重视的问题。一个企业要想在竞争中求得发展和生存，必须重视成本管理，积极更新成本管理观念，探索成本控制的新方法、新途径，只有这样才能使成本管理在企业管理中发挥最佳作用。成本又是企业产品定价和编制财务成本报表的重要依据。所以文章就中小企业成本管理存在的问题进行了分析，对强化成本管理提出了可行途径，重点探讨了相应的应对策略。

关键词:中小企业，成本控制，问题，对策