【毕业论文】广东中小企业实施战略成本管理研究.docVIP

毕业设计（论文） 题目： 广东中小企业实施战略成本管理研究  广东中小企业实施战略成本管理研究 摘 要 随着经济全球一体化的发展，在同行企业中同种产品的竞争，企业生存和发展更多的表现在成本优势上。广东中小企业内部存在着成本管理方法、手段尚显陈旧、落后；产品损失成本增加；企业的直接生产人员过多，劳动生产率过低等问题以及企业外部环境的急剧变化，自2003 年第四季度起，在通货膨胀的市场环境下，企业成本不可避免的上升；新的《劳动合同法》实施，增加了企业人力成本；人民币升值与出口退税下调，增加了企业出口产品的成本；国土与环保政策从严，增加了企业扩张的成本。 针对广东中小企业成本管理中存在的一系列问题，本文试图引进一种新型成本管理模式——战略成本管理，从战略的视角来分析影响成本的因素，将成本管理贯穿于生产经营的整个过程，对研究开发和设计、生产、销售等各个环节进行全方位监控，从而进一步发现降低成本的途径，营造企业持久竞争优势。 关键词：广东中小企业；战略成本管理；必要性  THOUGHT ON THE NECESSITY OF IMPLEMENTING STRATEGIC COST MANAGEMENT IN GUANGDONG SMALL AND MEDIUM-SIZED ENTERPRISES ABSTRACT With the development of economic globalization, enterprises in the same peer competition, enterprise survival and development of more cost-performance advantages. Small and medium enterprises in Guangdong as a result of internal cost management methods, means the old is still significantly behind; products that increase the cost of losses; enterprise with over direct producers, labor productivity is too low as well as enterprises of the rapidly changing external environment, since the fourth quarter of 2003 in the inflation of the external market environment, the inevitable rise in the cost of doing business; new Labor Contract Law was implemented to increase the human cost of the enterprise; RMB appreciation and lower export tax rebates, an increase of the cost of export products; Land and Environmental Protection strict policies to increase the cost of business expansion.  Cost Management for small and medium enterprises in Guangdong, the existence of a range of issues, the introduction of a new type of cost management - Strategic cost management, analysis of small and medium enterprises in Guangdong to implement the need for strategic cost management Key words: small and medium enterprises in Guangdong; Strategic Cost Management; the need for  目 录 1