中小企業(yè)成本管理研究本科生畢業(yè)論文-展示頁
2025-07-24 18:59本頁面
【正文】 II Abstract With the development of socialist market economy and the modern enterprise system establishment and consummation, the cost management has bee a modern enterprise is very concerned about the problem. Our country small and mediumsized enterprise own quality and management level has been greatly improved. But the cost management level of investigation, there are still some product cost house does not fall high, lack of market petitiveness and profit space, restricting the growth of enterprises of medium and small enterprises want to develop must correct positioning of enterprise cost management main body. This requires the majority of small and medium enterprises strongly pressed administrative expenses, using the cost of operation management, pay attention to the efficiency of capital use, seek exact target market, by a single production, and set up the cost efficiency concept, play cost the greatest benefit, promote the small and mediumsized enterprise market petition ability. This paper first introduced the small and mediumsized enterprise cost management, small and medium enterprises as the main force of Zhejiang economy, of which made in Wenzhou is particularly wellknown, proposed that the small and mediumsized enterprise cost management problems, indepth analysis of the current small and mediumsized enterprise cost management deficiencies, and analyzes the reasons for this phenomenon, and then according to the small and mediumsized enterprises at present the actual situation, proposed the measures to strengthen enterprise cost management, finally through the concrete case for the deeper elaboration . Key Words: Cost management。 本文首先介紹了中小企業(yè)成本管理概述，中小企業(yè)做為浙江經(jīng)濟(jì)的主體力量，其中以“溫州制造”尤為著名，提出中小企業(yè)成本管理出現(xiàn)的問題，深入分析當(dāng)前中小企業(yè)成本管理中存在的不足，并分析了造成這種現(xiàn)象的原因，然后根據(jù)中小企業(yè)目前實(shí)際情況，提出強(qiáng)化企業(yè)成本管理的措施，最后通過具體的案例進(jìn)行更深層次的闡述。但就成本管理層面考察，仍有一些產(chǎn)品成本居高不下，缺乏市場競爭力和盈利空間，制約這企業(yè)的壯大中小企業(yè)想要發(fā)展成長必須要正確定位企業(yè)成本管理的主體 。 河南財經(jīng)政法大學(xué)成功學(xué)院本科生畢業(yè)論文 中小企業(yè)成本管理研究 院系名稱 管理學(xué)系 姓 名 學(xué) 號 專 業(yè) 會計學(xué) 指導(dǎo)教師 講師 20xx年 5月 4日 I 摘 要 隨著社會主義市場經(jīng)濟(jì)和 現(xiàn)代企業(yè) 制度的逐步建立和完善，成本管理成為現(xiàn)代企業(yè)非常關(guān)注的問題。我國中小企業(yè)自身素質(zhì)和管理水平已有很大的進(jìn)步。這就需要廣大中小 企業(yè)堅(jiān)決壓縮行政開支，運(yùn)用作業(yè)成本管理，講究資金運(yùn)用效率，找準(zhǔn)目標(biāo)市場，按單生產(chǎn)，并樹立成本效率觀，發(fā)揮成本的最大效益，提升中小企業(yè)的市場競爭能力。 關(guān)鍵詞： 成本管理；“溫州制造”；中小企業(yè)；措施 錯誤 !未找到引用源。 made in Wenzhou。 measures III 目 錄 引 言 ................................................................ 1 （一）研究的背景和意義 ................................................ 1 （二）文獻(xiàn)綜述 ........................................................ 1 （三）研究的主要內(nèi)容和方法 ............................................ 1 一、中小企業(yè)成本管理基本理論 .......................................... 3 （一）中小企業(yè) ........................................................ 3 1．中小企業(yè)的經(jīng)營特點(diǎn) ............................................. 3 2．中小企業(yè)現(xiàn)狀 ................................................... 3 （二）成本管理 ........................................................ 4 二、我國中小企業(yè)成本管理問題分析 ...................................... 5 （一）我國中小企業(yè)成本管理問題 ........................................ 5 （二）我國中小企業(yè)成本管理問題的原因分析 .............................. 6 1．成本管理觀念滯后 ............................................... 6 3．成本管理技術(shù)落后 ............................................... 6 三、加強(qiáng)中小企業(yè)成本管理的措施 ........................................ 7 （一）建立先進(jìn)的成本管理觀念 .......................................... 7 （二）選擇先進(jìn)的成本管理方法 ........................
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