中小企业成本管理存在问题及对策.doc

PAGE\*MERGEFORMATV本科毕业论文题目中小企业成本管理存在的问题及对策系别金融系专业班级证券投资0905班姓名李明书指导教师邱兰年月日内容摘要随着我国经济的快速发展，我国中小企业在国民经济和社会成长中发挥着不可替代的作用。但由于中小企业的产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素,使得我国中小企业成本管理的现状不容乐观。在企业间生死搏斗的今天，成本管理早已经成为企业提升利润的不二法门。只有不断地、科学的降低成本消耗，才能在如今信息高度公开的时代，继续提升利润空间。所以企业成本管理的地位至关重要。当前我国中小型企业的成本管理虽然在逐步的完善，但是在发展的过程中也发现了一些存在的问题。本文首先对中小企业成本管理做了简要的概述，然而根据中小企业成本管理的现状对中小企业在成本管理在某些方面存在的不足，最后寻求出了一套令企业满意的决策方案，从根本上降低产品成本，提升企业市场的竞争能力。关键词：成本管理问题措施AbstractWiththerapiddevelopmentofoureconomy,ourcountrysmallandmedium-sizedenterprisesinthenationaleconomyandsocialdevelopmentplaysanirreplaceablerole.Butbecauseofthesmallandmedium-sizedenterprisesmallproductionscale,capitalandtechnologyconstitutealow,thetraditionalsystemandexternalfactorssuchasmacro-economicimpact,makeourcountrysmallandmedium-sizedenterprisecostmanagementthecurrentsituationnotsallowhopeful.Intheenterpriselifeanddeathbattletoday,costmanagementalreadybecomeanenterprisetopromotetheprofittheonlypropercoursetotake.Onlybyconstantly,scientificreducecostconsumption,toinformationintoday'shighlyopenera,continuetoincreasetheprofitspace.Sotheenterprisecostmanagementanimportantrole.Thecurrentourcountrysmallandmedium-sizedenterprisecostmanagementinthegradualconsummation,butinthedevelopmentprocessalsorevealedsomeproblems.Thisarticlefirsttothesmallandmedium-sizedenterprisecostmanagementaresummarized,howeveraccordingtothesmallandmedium-sizedenterprisecostmanagementpresentsituationofsmallandmedium-sizedenterprisesinthecostmanagementinsomedeficiencies,toseekoutasetoffinalmakeasatisfactorybusinessdecision,fundamentallyreducestheproductcost,enhancemarketcompetitionability.Keywords：Costmanagement；Problem；Me