本科生毕业论文论文《中小企业成本管理设计研究》.doc

WORD下载可编辑 PAGE XVI 技术资料 精心整理 河南财经政法大学成功学院本科生毕业论文 中小企业成本管理研究 院系名称 管理学系 姓　　名 学　　号 专　　业 会计学 指导教师 讲师 2012年5月4日 WORD下载可编辑 技术资料 精心整理 摘　要 随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。我国中小企业自身素质和管理水平已有很大的进步。但就成本管理层面考察，仍有一些产品成本居高不下，缺乏市场竞争力和盈利空间，制约这企业的壮大中小企业想要发展成长必须要正确定位企业成本管理的主体。这就需要广大中小企业坚决压缩行政开支，运用作业成本管理，讲究资金运用效率，找准目标市场，按单生产，并树立成本效率观，发挥成本的最大效益，提升中小企业的市场竞争能力。 本文首先介绍了中小企业成本管理概述，中小企业做为浙江经济的主体力量，其中以“温州制造”尤为著名，提出中小企业成本管理出现的问题，深入分析当前中小企业成本管理中存在的不足，并分析了造成这种现象的原因，然后根据中小企业目前实际情况，提出强化企业成本管理的措施，最后通过具体的案例进行更深层次的阐述。 关键词：成本管理；“温州制造”；中小企业；措施?MACROBUTTON NoMacro [Click and type abstract text here.] WORD下载可编辑 Abstract With the development of socialist market economy and the modern enterprise system establishment and consummation, the cost management has become a modern enterprise is very concerned about the problem. Our country small and medium-sized enterprise own quality and management level has been greatly improved. But the cost management level of investigation, there are still some product cost house does not fall high, lack of market competitiveness and profit space, restricting the growth of enterprises of medium and small enterprises want to develop must correct positioning of enterprise cost management main body. This requires the majority of small and medium enterprises strongly compressed administrative expenses, using the cost of operation management, pay attention to the efficiency of capital use, seek exact target market, by a single production, and set up the cost efficiency concept, play cost the greatest benefit, promote the small and medium-sized enterprise market competition ability. This paper first introduced the small and medium-sized enterprise cost management, small and medium enterprises as the main force of Zhejiang economy, of which made in Wenzhou is particularly well-known, proposed that the small and medium-sized enterprise cost management problems, in-depth analysis of the current small