中小企业成本管理问题研究——以XX公司为例.docxVIP

PAGE PAGE II 中小企业成本管理问题研究——以XX公司为例 摘要 随着我国改革开放的深入，广大中小企业不论是数量上还是质量上均获得进一步成长。对于中小企业而言，成本管理对于企业从小到大、从大到强的发展壮大也就显得尤为重要。成本管理是指企业在生产和管理过程中，制定成本预算，根据成本数据进行的分析和控制等一系列行为。成本管理通常包括成本预测，成本分析，成本决策，成本计划，成本评估和其他功能。成本管理在企业的生存和发展的过程中具有举足轻重的作用。企业追求的经营目标是利润最大化，而要做到利润最大化，就必须做到成本最小化和收益最大化。因此，成本管理具有不可或缺的作用。现实中，成本管理更多地存在于以跨国公司为代表的大型企业之中。对于许多中小企业而言，成本管理仅仅停留在材料、人工和折旧方面。部分中小企业甚至采取更为传统的成本管理制度，这严重制约了企业的可持续发展。本文在成本管理相关理论的指导下，采用马克思主义哲学矛盾分析法和案例研究法，从普遍性和特殊性的角度出发，分析了中小企业在成本管理存在的问题及其原因，并提出一定的解决措施。 关键词：中小企业；成本管理；成本控制 Abstract With the deepening of Chinas reform and opening up, the majority of small and medium-sized enterprises have further grown both in quantity and quality. For small and medium-sized enterprises, cost management is particularly important for the development and growth of enterprises from small to large and from large to strong. Cost management refers to a series of actions such as making cost budget, analyzing and controlling cost data in the process of production and management. Cost management usually includes cost forecasting, cost analysis, cost decision-making, cost planning, cost assessment and other functions. Cost management plays an important role in the survival and development of enterprises. The business goal pursued by enterprises is to maximize profits. To maximize profits, it is necessary to minimize costs and maximize profits. Therefore, cost management plays an indispensable role. In reality, cost management exists more in large enterprises represented by transnational corporations. For many small and medium-sized enterprises, cost management only focuses on materials, labor and depreciation. Some small and medium-sized enterprises even adopt more traditional cost management system, which seriously restricts the sustainable development of enterprises. Under the guidance of cost management theory, this paper uses Marxist philosophical contradictory analysis method and case study method, from the perspective of universality and particularity, analyses the proble