中小企业成本控制的问题及对策

中小企业成本控制的问题及对策

作者姓名：* *

专业名称：会计学

指导教师：* * 讲师

中小企业成本控制的问题及对策

摘要

在我国中小企业占企业总数的98％以上。中小企业是社会经济发展的核心动力，对我国发展国民经济、活跃市场、解决就业问题、改善人民生活水平、增加地方财政收入、进行探索创新等方面都发挥着重要作用。但由于中小企业生产规模较小、资金力量薄弱、生产效率低下、内部控制强度不够等因素，让其在社会市场经济中还处于较弱的竞争地位，尤其在目前严峻的经济形势下，中小企业的原材料、资金、劳动力成本一路上涨,对资源依赖性较强的中小企业来说是成本方面的一次强烈冲击，使中小企业在生存上面临着严峻的挑战。因此如何加强成本控制，提高中小企业竞争力，是本文选题的出发点。

本文具体阐述了中小企业成本控制的重要意义，着重对我国中小企业成本控制方面存在的问题和当前经济形势下影响中小企业成本控制的因素进行了分析，最后从引进先进成本控制理念、加强成本控制手段、不断完善成本控制体系、选择适宜目标市场等方面提出来了加强中小企业成本控制的对策建议。

关键词 ：中小企业 成本控制 存在问题 对策建议

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中小企业成本控制的问题及对策

Abstract

In our country small and medium-sized enterprises are more than 98% of the total. Small and medium-sized enterprises is the core of the social and economic development, It plays an important role in the development of national economy, which including active the market, solving the employment problem, improving people's living standards, increasing the local fiscal revenue, carrying on exploration and innovation etc. however, there are some factors that place small and medium-sized enterprises in the weak competitive position, which include the small production scale, the weak capital strength, the low production efficiency and the internal control strength is not enough, those factors also lead the raw materials ,capital ,labor cost in the creasing position all the way，they are the strong shock of the cost for the resources dependence strong of the small and medium enterprises. The situation makes small and medium-sized enterprises face a severe survival challenge. So how to strengthen cost control, improve the competitiveness of small and medium-sized enterprises, is the starting point for this topic.

This paper expounds the importance of small and medium-sized enterprise cost control, which focus on the problem that China's small and medium-sized enterprise cost control faces and the analyze of small and medium-sized enterprise cost control’s influencing factor under the current economic situation. Finally, from introduction advanced the concept of cost control, strengthen cost control means, and constantly improve the cost control system, select the appropriate target market and so on, put forward to strengthen cost control in small and medium-sized enterprises countermeasures and suggestions.

Keywords: Small and medium-sized enterprise, Cost control, Problems, Countermeasures and suggestions

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中小企业成本控制的问题及对策

目录

摘要 ............................................................................................................ I Abstract .................................................................................................... II 目录 ......................................................................................................... III 前言 ........................................................................................................... 1 1 我国中小企业成本控制概述 ............................................................... 2

1.1中小企业成本控制的含义及内容 .............................................. 2 1.1.1中小企业成本控制的含义 .................................................... 2 1.1.2中小企业成本控制的内容 .................................................... 2 1.2中小企业成本控制创新的重要意义 .......................................... 4 1.3中小企业成本控制的原则 .......................................................... 5 2 我国中小企业成本控制存在的问题 ................................................... 7

2.1管理者的成本管理意识薄弱且员工素质不高 .......................... 7 2.2成本控制目标制定不够科学合理 .............................................. 8 2.3成本控制手段和方法落后 .......................................................... 8 2.4生产工艺水平落后使成本费用增长过快 .................................. 9 2.5忽视市场需求 .............................................................................. 9 2.6成本控制管理机制存在缺陷 ...................................................... 9 3当前经济形势下影响中小企业成本控制因素 .................................. 11

3.1 原材料及能源价格上涨 ........................................................... 11 3.2 劳动力成本上升 ....................................................................... 11 3.3 资金成本加大 ........................................................................... 12 3.4环境成本增加 ............................................................................ 12 4加强中小企业成本控制的对策建议 .................................................. 13

4.1加强中小企业成本控制的思路创新 ........................................ 13 4.1.1引入战略成本控制理念 ...................................................... 13

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中小企业成本控制的问题及对策

4.1.2制定合理的成本控制目标 .................................................. 13 4.1.3采用作业成本法 .................................................................. 14 4.1.4建立一个全员成本控制体系 .............................................. 14 4.1.5构建先进的信息处理平台 .................................................. 15 4.2选择适宜的目标市场 ................................................................ 15 4.3建立生产环节的日常管理和考核制度 .................................... 16 总结 ......................................................................................................... 17 致谢 ......................................................................................................... 18 参考文献 ................................................................................................. 19

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