【文章內(nèi)容簡(jiǎn)介】 in the corporate financial accounts of SME management in accordance with accounting rules and norms , but also improve the ability of SMEs to their financial Improve internal accounting staff recognize the importance of cost accounting Cost accounting , professional quality financial officers will directly affect the success or failure of financial work , especially being implemented accrual today , the financial sector , the different professional quality financial officer , at work, make career choice and judgment is different , thereby causing the information on the quality differences, but also a serious cause losses in financial theory, cost accounting is not just the cost of enterprise puting , it belongs to an important part of enterprise simply be to reduce spending , control costs。from the accounting knowledge is concerned, with the accelerated pace of development of China39。s economy , accounting for new ideas , new methods more and more, faster and faster replacement of knowledge , therefore , small enterprises must advance with the times , strengthen internal financial management enterprise staff business details daily management to ensure the authenticity and integrity of the enterprise during the costing data cost can be said to exist in a fixed as the product into production, in the production process of products consumed , the loss is uncertain , which requires panies to pay attention to strengthen the daily management work to ensure that the calculated cost accounting data timely, informative and follow some of the more cuttingedge management models and methods , or just copy other panies meticulous management mode are the enterprise according to their actual situation, to fully grasp the advantages of its management and major problems , then they have to learn some of the same operating conditions similar backgrounds and excellent enterprise , to be reapplied to the above preferred supporting the theory , panies need timely selfsummary , bias correction and gain experience , but also constantly innovate , to establish a unique , innovative , scientific refinement cost Implementation of sophisticated cost management system Attaches great importance to management by objectives, to avoid errors in the implementation of sophisticated management sophisticated cost management objectives may appear as hard targets enterprise target , monitoring tools and quantified so simple avoid these errors, we must first establish a scientific target system, follow the breakdown of support for the overall shortterm into longterm principles。secondly , to ensure a reasonable goal to ensure that employees can achieve。then take a twoway management mechanism , to take down negotiations employees participatory approach。Finally, the target assessment as a measure of the contribution of employees real on cost management refinement of a plex and double features, so panies in the implementation process , we must coordinate planning, rational distribution, management order to avoid disturbance occurs , employees plaining achieve an overall plan to develop a reasonable fine cost management solutions , panies must first understand themselves, for their own capacity to meet its own system out of a practical embodiment。then you want to implement this program in various positions of enterprises, thus ensure effective integration of post value to drive growth of enterprise value。Finally, in the sense of the concept , panies need to create a longterm evaluation mechanism based on this , so deeply rooted fine cost , panies can reasonably interests of all parties to coordinate and effectively implement cost management work fine within the the continuous progress of science and technology, colleges and universities , fast, accurate cost accounting software has bee a major force in the costing of introduce advanced technology and continuous improvement costing methods , costing selected as the best accounting software and timely the specific cost accounting process , the selection of both practical and cost savings and improved cost accounting software is essential costing methods detailed operational process, cost accounting software accounting unit by each department will be to establish a cost accounting purposes general ledger system , while establishing mon basic sectors such as fixed assets and payroll modules designed for data and provide reference for valid query costing relevant information With China 39。s economic development, costing management has bee part of modern business management can not be ignored , is the step of the way enterprises in the fierce petition in the market must as an important part of corporate financial accounting, corporate financial management process plays an important fit their own business development and other methods of improving corporate cost accounting management awareness, establish enterprise cost management system, implementation of sophisticated cost management system , the use of legal system of rules and regulations and the tax authorities costing , selection, improve the overall quality of financial management and effective strengthen enterprise management cost accounting work to improve the quality of economic management enterprises , encourage enterprises to increase economic and social benefits , and ultimately achieve healthy and sustainable development of ：企業(yè)成本核算管理目前，我國中小企業(yè)已近1000萬家，占全國企業(yè)總數(shù)的99%，它所提供的工業(yè)總產(chǎn)值和實(shí)現(xiàn)利稅分別占全國總數(shù)的60%和40%，并提供了大約75%的城鎮(zhèn)就業(yè)機(jī)會(huì)，成為縣及縣以下財(cái)政收入的主要來源?？梢?，中小企業(yè)是國民經(jīng)濟(jì)的重要組成部分，對(duì)經(jīng)濟(jì)發(fā)展和社會(huì)穩(wěn)定起著舉足輕重的作用。據(jù)報(bào)道，我國中小企業(yè)近五年的淘汰率為70%，大約30%左右的中小工業(yè)企業(yè)處于虧損狀態(tài)，究其原因，有相當(dāng)部分的企業(yè)是因成本核算方面的原因而造成的。論文百事通為此，研究中小企業(yè)成本核算中存在的問題，探索其改進(jìn)對(duì)策，以促進(jìn)中小企業(yè)的改革與發(fā)展，是當(dāng)前會(huì)計(jì)界亟需思考和解決的問題。 按照現(xiàn)行成本核算程序，輔助生產(chǎn)部門將其發(fā)生的費(fèi)用分配給某種產(chǎn)品要經(jīng)過兩次分配，采用兩個(gè)不同的分配標(biāo)準(zhǔn)(先按一定標(biāo)準(zhǔn)分給基本生產(chǎn)部門，再按另一標(biāo)準(zhǔn)分結(jié)各產(chǎn)品)，這必然使各產(chǎn)品所分配的輔助生產(chǎn)費(fèi)用與各該產(chǎn)品的實(shí)際受益多少發(fā)生嚴(yán)重背離。從企業(yè)看，為使將來生產(chǎn)銷售產(chǎn)品的耗費(fèi)能夠計(jì)量，從而與其收入相配比，必須正確地確定成本計(jì)算對(duì)象，這對(duì)任何一個(gè)生產(chǎn)有形產(chǎn)品的企業(yè)都是必要的。確定成本計(jì)算對(duì)象，就是為了解決計(jì)算什么成本，費(fèi)用由誰來承擔(dān)的問題。但有些中小企業(yè)對(duì)這個(gè)問題看得并不重要，它們?cè)诔杀竞怂阒?，不管生產(chǎn)產(chǎn)品的品種和規(guī)格有多少，統(tǒng)統(tǒng)地按一個(gè)成本計(jì)算對(duì)象來核算成本，結(jié)果必然是不管各產(chǎn)