1、 中小企业成本控制的研究 摘要 在我国经济迅猛发展的今天，中小企业也在飞速的发展，并且在国民经济中占有 重要的作用。中小企业为解决社会的就业问题作出了重要贡献，对人民的生活工 作起到了很大的作用， 给国家减轻了负但的同时为国家的经济和稳定社会作出了 巨大的作用。但是这样的中小企业在成本控制中一直存在着问题，表现在产品成 本高，但是盈利少，资源消耗量大等等。中小企业成本控制存在着很多问题需要 进一步完善，成本管理手模式落后已经不在适应现在的成本战略管理的需求，这 些都严重制约着中小企业的发展。 所以现在的中小企业想要在竞争激烈的市场上 得到发展的机会必须不断完善企业的成本控制体系， 引进先进的成
2、本控制理念和 科学合理的方法来降低产品的成本， 分析成本控制存在的问题并找出对策等等一 系列措施。 关键词关键词：中小企业；成本控制；成本管理；产品成本 Small and medium-sized enterprise cost control research Abstract With the rapid economic development in China today, small and medium-sized enterprises are in rapid development, and in the national economy plays an importan
3、t role in. Small and medium-sized enterprises to solve the employment problem made important contribution to the life of people, work has played a significant role, to countries to mitigate the negative but at the same time as the national economy and social stability made a great role. But the smal
4、l and medium-sized enterprises in the cost control to have the problem, the product cost is high, but the profit is little, resource consumption and so on. Cost control in small and medium-sized enterprises exist many problems need to be further improved, cost management of hand backward mode has no
5、t adapted the strategic cost management needs, these are seriously restricting the development of small and medium-sized enterprises. So now the small and medium enterprises want to in the fierce competition in the market get the opportunity to develop must continuously improve the cost control syst
6、em, the introduction of advanced cost control idea and the scientific and reasonable method to reduce the product cost, analysis cost control problems and to find out the countermeasures and so on a series of measures. Key words: small and medium-sized enterprise; cost control; cost management; cost of products 目录 摘要摘要 Abstract 1 1 中小企业成本控制概述中小企业成本控制概述 1 1.1 成本控制的含义 1 1.2 成本控制的方法
