【正文】
畢業(yè)設計(論文)題目: 廣東中小企業(yè)實施戰(zhàn)略成本管理研究 廣東中小企業(yè)實施戰(zhàn)略成本管理研究 摘 要 隨著經(jīng)濟全球一體化的發(fā)展,在同行企業(yè)中同種產品的競爭,企業(yè)生存和發(fā)展更多的表現(xiàn)在成本優(yōu)勢上。廣東中小企業(yè)內部存在著成本管理方法、手段尚顯陳舊、落后;產品損失成本增加;企業(yè)的直接生產人員過多,勞動生產率過低等問題以及企業(yè)外部環(huán)境的急劇變化,自2003 年第四季度起,在通貨膨脹的市場環(huán)境下,企業(yè)成本不可避免的上升;新的《勞動合同法》實施,增加了企業(yè)人力成本;人民幣升值與出口退稅下調,增加了企業(yè)出口產品的成本;國土與環(huán)保政策從嚴,增加了企業(yè)擴張的成本。針對廣東中小企業(yè)成本管理中存在的一系列問題,本文試圖引進一種新型成本管理模式——戰(zhàn)略成本管理,從戰(zhàn)略的視角來分析影響成本的因素,將成本管理貫穿于生產經(jīng)營的整個過程,對研究開發(fā)和設計、生產、銷售等各個環(huán)節(jié)進行全方位監(jiān)控,從而進一步發(fā)現(xiàn)降低成本的途徑,營造企業(yè)持久競爭優(yōu)勢。關鍵詞:廣東中小企業(yè);戰(zhàn)略成本管理;必要性THOUGHT ON THE NECESSITY OF IMPLEMENTING STRATEGIC COST MANAGEMENT IN GUANGDONG SMALL AND MEDIUMSIZED ENTERPRISES ABSTRACT With the development of economic globalization, enterprises in the same peer petition, enterprise survival and development of more costperformance advantages. Small and medium enterprises in Guangdong as a result of internal cost management methods, means the old is still significantly behind。 products that increase the cost of losses。 enterprise with over direct producers, labor productivity is too low as well as enterprises of the rapidly changing external environment, since the fourth quarter of 2003 in the inflation of the external market environment, the inevitable rise in the cost of doing business。 new Labor Contract Law was implemented to increase the human cost of the enterprise。 RMB appreciation and lower export tax rebates, an increase of the cost of export products。 Land and Environmental Protection strict policies to increase the cost of business expansion. Cost Management for small and medium enterprises in Guangdong, the existence of a range of issues, the introduction of a new type of cost management Strategic cost management, analysis of small and medium enterprises in Guangdong to implement the need for strategic cost managementKey words: small and medium enterprises in Guangdong。 Strategic Cost Management。 the need for 目 錄1 緒論1 問題提出1 問題的研究現(xiàn)狀2 戰(zhàn)略成本管理的概述22 廣東中小企業(yè)成本管理現(xiàn)狀分析3 中小企業(yè)的界定3 廣東中小企業(yè)的特征4 廣東中小企業(yè)成本管理存在的問題53 廣東中小企業(yè)實施戰(zhàn)略成本管理的必要性8 現(xiàn)有成本管理方法改革的迫切性8 廣東中小企業(yè)現(xiàn)有成本管理方法8 新成本管理方法的引入9 戰(zhàn)略成本管理的優(yōu)越性9 迅速適應外部市場環(huán)境的變化