中小企业成本控制存在的问题与对策研究.doc

中小企业成本控制存在的问题与对策研究 摘 要 在社会主义市场经济的逐步完善、现代企业制度逐步确立的基础上，我国中小企业也逐步确立了内控制度。我国中小企业的内部控制尚处于内部控制制度阶段，还有待于加快建设。由于我国中小企业多是民营企业，家族式管理特点明显，尚未确立现代企业制度，在内部管理上存在着不少的薄弱环节和漏洞。 在现代市场竞争中，为了取得更大的竞争优势，我国中小企业采用多种多样的竞争方式。在这些方式中，最为直接，也最为广大中小企业所接受的是对于成本的控制。企业成本控制的目的是为了降低成本水平，从而取得更大的竞争优势，提高企业的盈利水平。但目前我国中小企业的成本管理工作还存在着许多弊端，成本管理的方法还相对比较落后 关键词：中小企业，内控制度，问题，对策 Abstract In socialist market economy is gradually perfect, progressively establish modern enterprise system, on the basis of Chinese small and medium-sized enterprises have gradually established internal control system. Of the small and medium-sized enterprise internal control is still in the internal control system phase, remains to be to speed up the construction. Because of the small and medium-sized enterprises is more private enterprise, family-based management features, have yet to establish modern enterprise system, in the internal management has many weak links and vulnerabilities。 In the modern market competition, in order to make more competitive advantage, of the small and medium-sized enterprises to adopt various ways of competition. In this way, the most direct，Small and medium-sized enterprise products of high and low cost, not only influenced the development of national economy, but also directly affect the enterprises own development and enterprise worker vital interests of the people. In the further development of the national economy in the process, and small and medium-sized enterprise cost management has increasingly attracted peoples attention and concern。 Therefore, the medium and small enterprises in China urgently needs to strengthen the enterprise internal control system, through the enterprise internal control system corrective action, optimize the structure of the enterprise. So the analysis of the current small and medium-sized enterprises in the internal management of the existing problems and their causes, and put forward the corresponding countermeasures, in order to optimize the small and medium enterprise