浅谈中小企业成本管理的现状及对策

目   录

摘   要

一、 引言 ················································1

二、案例

（一）公司简介  ···········································1

（二）企业成本管理的现状   ································1

（三）企业成本管理的措施   ································3

三、中小企业成本管理存在的问题 

（一）成本管理界限不明   ··································4

（二）成本信息严重失真·····································4

（三）成本管理方法落后·····································4

（四）企业及相关人员的成本意识淡化·························6

四、成本管理问题的原因分析

（一）成本管理观念薄弱·····································6

（二）成本本核算方法不恰当·································6

（三）技术水平限制成本降低·································6

（四）企业内部职权结构模糊、划分不清晰 ·····················7

五、强化中小企业成本管理的对策与措施

（一）提高和构建科学的成本核算方法·························7

(二) 提高技术水平·······································7

（三）建立健全企业内控制度································7

（四）明确岗位职权 ·······································8

六、结语 ··················································9

参考文献················································10

摘要

小型企业是国民经济的重要组成部分，但是由于中小型企业的产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素，直接造成我国中小型企业成本管理机制不够完善，结构不够合理，会计制度也不够健全。成本管理作为企业管理中的一个重要组成部分，是每一个企业经营者都必须要高度重视的问题。一个企业要想在竞争中求得发展和生存，必须重视成本管理，积极更新成本管理观念，探索成本控制的新方法、新途径，只有这样才能使成本管理在企业管理中发挥最佳作用。成本又是企业产品定价和编制财务成本报表的重要依据。所以文章就中小企业成本管理存在的问题进行了分析，对强化成本管理提出了可行途径，重点探讨了相应的应对策略。

关键词:中小企业，成本控制，问题，对策