企業(yè)成本管理對中小企業(yè)的重要性畢業(yè)論文(已修改)
2025-07-06 20:15 本頁面
【正文】 天津工業(yè)大學畢業(yè)設(shè)計（論文）企業(yè)成本管理對中小企業(yè)的重要性 姓 名 焦 峰 學 院 繼續(xù)教育學院專 業(yè) 指導老師 職 稱 2013年9月20日摘 要成本管理是企業(yè)經(jīng)營管理的一個重要組成部分，成本管理的動力也應(yīng)來自于企業(yè)內(nèi)部經(jīng)驗管理的需要，成本是一個企業(yè)生產(chǎn)經(jīng)營效率的綜合體現(xiàn)，是企業(yè)投入和產(chǎn)出的對比關(guān)系，低成本意味著以較少的資源投入提供更多的產(chǎn)品和服務(wù)，以便提高效率。我國許多企業(yè)按照成本習性劃分和核算產(chǎn)品成本，通過提高產(chǎn)量可以降低單位產(chǎn)品分擔的固定成本。隨著科學技術(shù)的飛速發(fā)展，我國企業(yè)的生產(chǎn)組織和生產(chǎn)技術(shù)條件正在發(fā)生著深刻的變化，管理理念和管理技術(shù)也帶來了重大變革。中小企業(yè)為了在激烈的競爭中爭取到一席之地在所有環(huán)節(jié)中都設(shè)法節(jié)約成本，由此可見成本管理對其的重要性，既能為企業(yè)節(jié)約開支，又能企業(yè)的長期發(fā)展做好鋪墊。本文分為三章，第一章首先從理論上闡述了企業(yè)成本管理相關(guān)概念、模式及其優(yōu)勢與不足；第二章對企業(yè)成本管理對中小企業(yè)的重要性進行了分析；第三章論述了如何改善企業(yè)成本管理才能發(fā)揮其最大的作用，并對全文進行總結(jié)以及展望。關(guān)鍵詞：企業(yè)成本管理；成本控制；優(yōu)越性；實施條件ABSTRACTCost Management plays an important role in Enterprise Operation and Management. The force of Cost Management es from the needs to experience management of Enterprises. Cost is a statement of an enterprise’s production and operation efficiency, and an inverse relation between the investment and production as well. Lowcost means more productions and service are provided by lower investment to increase the efficiency. In our country, a lot of enterprises mark off and account the production cost according to the cost behavior, and decrease the fixed cost which is shared by unit product through increasing production. As the rapid development of technology, the organization and technical condition of the enterprises in China have experienced a profound and plex change. The management idea and skill are on a major revolution. Especially small and mediumsized enterprises are trying to save cost in all the links in order to win a place in the fierce petition. Therefore it’s important to manage the cost to not only save cost for enterprises, but also build up a good foundation for a longtime development. This essay is divided into three chapters. Chapter one elaborates the concept of cost management, some relative concepts, the pattern of cost management, and its advantages and disadvantages. Chapter two analyzes the impor
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