中小企业成本管理问题及解决办法研究学士学位论文.doc

 摘 要 成本是一个综合性极强的经济指标，它不仅反映着企业的物料消耗、经营管理水平和资金利用效率，而且还深刻地影响着企业的未来。成本管理在企业管理中的重要作用和地位，关系着企业的生存和发展，是企业管理工作的首要环节。但是，近期随着原材料、劳动力成本的增长，人民币汇率的升值，我国中小企业由于资金、技术、市场等原因面临着前所未有的竞争压力，纷纷陷入了成本管理的困境，成本管理成为众多决策者所关心的重点问题。深入对我国中小企业成本管理问题的研究，尽快在我国建立起科学规范的成本管理体系，对于推动我国中小企业管理、改革和发展具有很强的现实意义。 本文从介绍成本管理的相关理论为出发点，结合中西方成本管理体系，分析了我国成本管理体系的发展状况，并以温州的中小制造企业为例，具体分析了目前我国中小企业在成本管理方面存在的问题，藉此提出了改善中小企业成本管理的相关措施与策略，希望通过本文能为中小企业制定相关的成本管理决策提供参考依据。 关键词：中小企业；成本；成本管理Abstract Cost is a comprehensive economic index, it not only reflects the supplies consumption of enterprises and the level of management as well as the efficiency of capital usage, but also influences the enterprises’ future. Cost management has played an important role at company’s management, concerning the survival and development of the company, and the primary link in enterprise management. But, with the recent raw materials, labor cost growth, the appreciation of the RMB exchange rate, China’s Small and Medium-sized enterprises are facing unprecedented pressure of competition, the cost management into their plight. Cost management to become decision-makers’ concerned about the large number of key issues. Focused in deep research on Small and Medium-sized enterprises’ Cost Management, and set up a standardized and scientific Cost Management system as soon as possible. It is meaningful to promote the China’s Small and Medium-sized enterprises’ Management, Reform and Development. Firstly, this paper presents the theory of Cost Management，combining Chinese and Western’s cost management system, Focuses on the analysis of development of cost management system, and point out some existing problems. Then, the article from the analysis of the “Wen Zhou manufactured” Crisis starts with the crisis in the analysis of the current management costs of China’s Small and Medium-sized enterprises on the basis of existing problems, to strengthen Small and Medium-sized enterprises cost management measures related to cost management for Small and Medium-s