中小企业成本管理问题研究（无案例）.docxVIP

PAGE PAGE III 中小企业成本管理问题研究（无案例） 摘要 随着市场经济的快速发展，企业之间的竞争日益激烈，企业尤其是中小企业如何在竞争中求得生存是一个迫切需要解决的问题。要想在激烈的市场竞争中取得胜利那么进行成本的管理是一个必要条件。成本管理，顾名思义是在成本上进行管理，这就要求企业对自身的发展情况以及消费者的消费意向进行深入的了解，从而对产品的生产成本进行控制以实现利益的最大化。在进行成本管理的过程中，公司的所有员工和所有部门都要参与进来，全体员工共同努力来对成本进行最优化的控制，从而让企业可以在成本上占据更大的优势，从而在激烈的市场竞争中处于不败的地位。对于中小企业的发展来讲，对成本管理进行深入的研究是有着切实的实际意义的，本文通过分析总结了中小企业成本管理过程中存在的问题，并通过将理论与现实的结合，提出了一些对策来解决成本管理过程中出现的种种问题。 关键词：成本管理；中小企业；决策分析 Abstract With the rapid development of market economy and the increasingly fierce competition among enterprises, it is an urgent problem for enterprises, especially small and medium-sized enterprises, to survive in competition. Cost management is the magic weapon for small and medium enterprises to win, the cost management of small and medium enterprises is based on the overall situation of the enterprise, in the enterprises internal structure and external environment on the basis of the production and operation of the cost of accounting, analysis, decision-making , Control and a series of acts of the sum. Small and medium-sized enterprise cost management organization process every link, every process, every department, and even the production site of each station operator, can participate in cost management; the same time, emphasizing the scientific nature of cost management and play full participation in the improvement The combination of initiative, through the cost of scientific management and full participation in the improvement of the initiative to achieve the requirements of the operating level with the pursuit of the same level of the same department. Therefore, the research on the cost management of small and medium-sized enterprises has important practical significance. This paper summarizes the problems in the process of cost management of small and medium-sized enterprises, and puts forward the countermeasures to solve the problems through the combination of theory and reality. Key words: cost management; small and medium enterprises; decision ana