中小企業(yè)成本核算存在問(wèn)題與對(duì)策(已修改)
2025-04-07 23:21 本頁(yè)面
【正文】 .. .. .. ..中小企業(yè)成本核算存在問(wèn)題及對(duì)策摘要：中小型企業(yè)一般指資產(chǎn)規(guī)模不大、產(chǎn)品的生產(chǎn)工藝和產(chǎn)品結(jié)構(gòu)及所耗原材料大致相同的、管理（含財(cái)務(wù)人員）較少的企業(yè)，組織體系通常利用垂直式管理體系，管理跨度較小。中小型企業(yè)因數(shù)量眾多而在國(guó)民經(jīng)濟(jì)中起著重要的作用。隨著現(xiàn)代高科技廣泛被應(yīng)用于生產(chǎn)，電腦化、自動(dòng)化、信息化程度顯著提高，加上全面質(zhì)量管理制度的實(shí)施，給企業(yè)成本的計(jì)量工作以猛烈沖擊，加強(qiáng)成本核算與控制成為現(xiàn)代企業(yè)管理的核心內(nèi)容。但是，我國(guó)數(shù)量眾多的中小企業(yè)由于受到規(guī)模、財(cái)力和人力的限制，制造企業(yè)內(nèi)部牽制制度、稽核制度、計(jì)量驗(yàn)收制度、財(cái)務(wù)清查制度、成本核算制度、財(cái)務(wù)收支審批制度等基本制度一般不完整，不系統(tǒng)，會(huì)計(jì)基礎(chǔ)工作薄弱，會(huì)計(jì)信息數(shù)據(jù)采集不準(zhǔn)確，成本核算現(xiàn)狀不容樂(lè)觀，亟待提高和完善。由于成本核算的正確與否，直接影響制造企業(yè)的成本預(yù)測(cè)、計(jì)劃、分析、考核和改進(jìn)等控制工作，同時(shí)也對(duì)制造企業(yè)的成本決策和經(jīng)營(yíng)決策的正確與否產(chǎn)生重大影響。因此，本學(xué)年論文將對(duì)中小企業(yè)的成本核算存在的問(wèn)題進(jìn)行分析并且進(jìn)行決策。關(guān)鍵詞：中小企業(yè) 成本核算 問(wèn)題 對(duì)策Abstract: Small medium enterprises generally refers to the enterprise of which the asset scale is not large, the production process and product mixes as well as the consumption of the raw materials are roughly the same, and the management (including financial personnel) is less. It usually uses the vertical management system, which leads to a narrow span of management. Small medium enterprises play an important role in the national economy due to its large number. However, due to the limitation of scale, financial and human resources, the internal basic systems such as containment system, audit system, financial and inventory system, cost accounting system, financial revenue and expenditure approval system and so on, are generally inplete in manufacturing enterprise. Additionally, both the weak
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