中小企业成本管理问题及解决办法研究-毕业论文.docxVIP

I I 成本是一个综合性极强的经济指标，它不仅反映着企业的物料消耗、经营 管理水平和资金利用效率，而且还深刻地影响着企业的未来。 成本管理在企业管 理中的重要作用和地位，关系着企业的生存和发展，是企业管理工作的首要环节。 但是，近期随着原材料、劳动力成本的增长，人民币汇率的升值，我国中小企业 由于资金、技术、市场等原因面临着前所未有的竞争压力， 纷纷陷入了成本管理 的困境，成本管理成为众多决策者所关心的重点问题。 深入对我国中小企业成本 管理问题的研究，尽快在我国建立起科学规范的成本管理体系， 对于推动我国中 小企业管理、改革和发展具有很强的现实意义。 本文从介绍成本管理的相关理论为出发点， 结合中西方成本管理体系，分析 了我国成本管理体系的发展状况，并以温州的中小制造企业为例，具体分析了目 前我国中小企业在成本管理方面存在的问题， 藉此提出了改善中小企业成本管理 的相关措施与策略，希望通过本文能为中小企业制定相关的成本管理决策提供参 考依据。 关键词：中小企业；成本；成本管理 浙江万里学院 中小企业成本管理问题及解决办法研究 浙江万里学院 中小企业成本管理问题及解决办法研究 PAGE PAGE # Abstract Cost is a comprehensive economic index, it not only reflects the supplies con sumptio n of en terprises and the level of man ageme nt as well as the efficie ncy of capital usage, but also in flue nces the en terpriseuture. Cost man ageme nt has played an important role at companys management, concerning the survival and development of the company, and the primary link in enterprise management.But, with the recent raw materials, labor cost growth, the appreciation of the RMB excha nge rate, Chi n Small and Medium-sized en terprisesare faci ng un precede nted pressure of competiti on, the cost man ageme nt into their plight. Cost man ageme nt to become decisi on makers concerned about the large nu mber of key issifescused in deep research on Small and Mediumsized en terprises CostMa nageme nt, and set up a standardized and scientific Cost Management system as soon as possible. It is meanin gful to promote the Chi nasSmall and Medium-sized en terprises Man ageme nt, Reform and Developme nt. Firstly, this paper prese nts the theory of Cost Man agemen，comb ining Chin ese and Westernscost man ageme nt system,Focuses on the an alysis of developme nt of cost man ageme nt system, and point out some exist ing problems. Then, the article from the analysis of the Wen Zhou manufacturec” Crisis starts with the crisis in the analysis of the current management costs of Chinas Small and Medium-sized en terprises on the basis of exist ing problems, to stre ngthe n Small a