中小企業(yè)成本核算存在問(wèn)題與對(duì)策-全文預(yù)覽
【正文】 es 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 basic accounting work and the inaccurate accounting information make the current situation of cost accounting not optimistic and need to be improved and perfected. Since whether the cost accounting is accurate or not will directly affect the management of the manufacturing enterprise such as cost forecast, plan, analysis, evaluation and improvement and so on, and also will have great influence on the cost strategically decision and managerial decision, this school year paper is to analyses the problems existing in the cost accounting of the small medium enterprise and draw a conclusion.Key Words: Small medium enterprises cost accounting problems conclusion成本是企業(yè)產(chǎn)品定價(jià)的重要依據(jù)，也是企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)的來(lái)源。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。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。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)
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