中小企业成本管理问题及对策研究.doc

中小企业成本管理问题及对策研究 随着市场经济发展和竞争程度的不断加剧，要求现代加强成本管理,以最少的成本,取得一定的经济效益,使资源利用效率最高,经济效益最大,现代的成本管理要从过去单纯的事后反映发展到事前的预测、事中的控制和事后的分析;要从过去只计量、反映和控制产品制造成本发展到更重要的加强设计成本和市场成本的控制;要既注意制造成本控制,又注重期间费用管理;另外,的所有人员都参与成本管理现代的成本管理是全过程、全方位、全员成本管理。由于市场竞争的激烈程度不断加剧,现在销售产品所需成本较过去大为提高,市场成本占整个成本的比重亦相对较大,加强市场成本的控制是成本管理不容忽视的内容。现代的成本控制由对制造过程的成本控制向前沿伸至设计过程的成本控制,向后沿伸至销售阶段的成本管理。Abstract： with the development of the market economy and competition degree increasing, the requirement of modern enterprises to strengthen cost management, with minimum cost, and achieved certain economic benefits, make the highest resource efficiency, economic benefit, the modern enterprise cost management to from the past simply reflect subsequent development to advance forecast, things in control and after the analysis to measurement; only from in the past, to reflect and control the manufacturing cost of the product development to the more important to strengthen the design cost and market cost control; both pay attention to manufacturing cost control, cost management and pay attention to period; in addition, enterprises of all staff involved in the cost management of modern enterprise cost management is the whole process, all-around, total cost management. The traditional cost control is the basis of cost planning in the actual production process audit the expenses occurred, and to be controlled, which is restricted to the scheduled cost, guarantee cost plan. Due to the fierce market competition intensified, now required to sell cost is used to increase greatly, market cost accounts for the proportion of the cost is also relatively large market, strengthen the cost control of the enterprise cost management is the content that nots allow to ignore. This article will introduce the modern enterprise cost control by the manufacturing process of cost control is extended forwards to the design process of cost control, backward extends sale stage cost management. Key words: modern enterprise cost management countermeasure research