我国中小企业成本管理制度现状及问题的.doc

关于我国中小企业成本管理现状及问题的研究 摘要 成本管理作为企业管理的一个重要组成部分，在竞争激烈的市场经济条件下，己成为企业发展中一个突出而迫切的问题。我国相当一部分中小型企业成本管理工作严重滞后，存在很大的局限性，不能适应市场竞争的要求。为了在空前激烈的市场竞争中获取竞争优势，提高市场竞争能力，中小型企业必须从企业生产经营的全局和长远发展出发，更加关注成本管理，采取各种措施降低成本，制定适合本企业实际、更加科学合理的成本管理战略。 本文首先论述了中小企业成本管理研究的理论意义和实用价值，分析了成本管理的国内外研究现状，指出了本文的研究目的和研究内容。然后介绍了现代成本管理理念方法。接着对我国中小型企业成本管理现状进行了分析，指出其存在的问题和原因。并且针对这些问题，提出了相应的解决对策及建议。最后，本文结合某钢材贸易型企业的具体实例，应用供应链成本管理理论为中小企业企业成本管理提出系统的解决方案。 关键词：中小企业 ，成本管理，存在问题，供应链 Status on cost management of SMEs in China and problems research Abstract Cost Management is a thinking mode in business management，and at the same time a management technique．In the highly competitive market economy condition，cost management has become a prominent and urgent business problem that today’s enterprises have to solve．But there exist many shortcomings in traditional cost accounting and management methods of China’s most small and medium enterprises，which is difficult to meet the requirements of enterprises to participate in market competition，thus demanding an urgent reform and innovation．In order to gain an edge in the unprecedented fierce market competition，improve market competitiveness，small and medium enterprises ought to give more attention to cost management，adopting various measures to reduce the cost for the enterprise and developing practical，a more scientific and reasonable cost management strategies． The paper first discusses the theory of cost management for SMEs and practical value，analyzing the research status of cost management, Pointing out the purpose of this study and research. And then introduces the concept of modern cost management methods. Then, small and medium enterprises in China were analyzed Cost Management, pointing out the problems and causes. And solving these problems, puts forward corresponding countermeasures and suggestions. Finally, in this paper, a steel trading companies in the specific instance of, applying the theory of supply chain cost management in the system solutions of small and m