后金融危机时代中小企业成本控制问题研究毕业论文.doc

毕业论文 （20_ _届） 后金融危机时代中小企业成本控制问题研究 摘 要 后金融危机时代以来，我国中小企业一直存在成本控制方面的问题，这严重影响着他们的发展。对于中小企业来说，成本控制最直接的体现在产品价格优势，通过保持低成本来获取竞争优势是众多企业采用的一种最主要的竞争手段；其次通过成本控制中小企业能够最有效地利用资金，将节约下来的资金投入到产品研发、销售中。目前中小企业成本控制中存在许多现实且迫切需要解决的问题，例如人工成本和原材料成本的快速增长，生产技术得不到提高，基层员工素质不高影响生产效率等问题。因此针对成本控制问题进行细致深入的研究，找出合理有效的解决中小企业成本控制方法，对后金融危机时代中小企业的可持续发展有着很重要的现实意义。鉴于此，本文将在借鉴国内外取得的研究成果的基础上，关键词：Abstract Since the post-crisis era， the medium and small enterprises in China there have been many cost control problems， which seriously affect their development． For medium and small enterprises， the most direct cost control reflected in the price advantage，by keeping the cost gain competitive advantage is a large number of enterprises to adopt the most important means of competition； Second，medium and small enterprises through cost control can be most effective use of funds，will the savings into product development． Now， there are many real and pressing problem needed to solute， which from medium and small enterprises cost control． Such as the rapid growth in labor costs and raw material costs, production technology can’t improve，Low quality of junior employees affect productivity and so on. Therefore， the issue of cost control for detailed in-depth research to identify a reasonable and effective cost control methods，post-crisis era of sustainable development of medium and small enterprises has a very important practical significance．In view of this，the paper will draw on the theory at home and abroad which has been made on the basis of research results to a food processing medium and small enterprises -- Hangzhou QiMenTang Vegetable Food Co．， Ltd．，for example，research and analysis，targeted to find a reasonable cost Control strategy to enhance its overall competitiveness． Keywords： Medium and small enterprises；Cost；Control 目 录 1 后金融危机时代中小企业成本控制的背景与意义 1 1.1 后金融危机时代中小企业成本控制的背景 1 1.2 后金融危机时代中小企业成本控制的意义 2 2 成本控制的概述与影响因素 3 2.1成本控制的概述 3 2.2影响成本控制的因素 3 3以杭州其门堂蔬菜食品有限公司为例 6 3.1 杭州其门堂蔬菜食品有限公司基本情况 6 3.2 杭州其门堂蔬菜食品有限公司成本控制