我国中小企业成本管理现状及问题的研究.doc

关于我国中小企业成本管理现状及问题的研究 摘要 成本管理作为企业管理的一个重要组成部分，在竞争激烈的市场经济条件下，己成为企业发展中一个突出而迫切的问题。我国相当一部分中小型企业成本管理工作严重滞后，存在很大的局限性，不能适应市场竞争的要求。为了在空前激烈的市场竞争中获取竞争优势，提高市场竞争能力，中小型企业必须从企业生产经营的全局和长远发展出发，更加关注成本管理，采取各种措施降低成本，制定适合本企业实际、更加科学合理的成本管理战略。 关键词：中小企业 ，成本管理，存在问题，供应链 Status on cost management of SMEs in China and problems research Abstract Cost Management is a thinking mode in business management，and at the same time a management technique．In the highly competitive market economy condition，cost management has become a prominent and urgent business problem that today’s enterprises have to solve．But there exist many shortcomings in traditional cost accounting and management methods of China’s most small and medium enterprises，which is difficult to meet the requirements of enterprises to participate in market competition，thus demanding an urgent reform and innovation．In order to gain an edge in the unprecedented fierce market competition，improve market competitiveness，small and medium enterprises ought to give more attention to cost management，adopting various measures to reduce the cost for the enterprise and developing practical，a more scientific and reasonable cost management strategies． The paper first discusses the theory of cost management for SMEs and practical value，analyzing the research status of cost management, Pointing out the purpose of this study and research. And then introduces the concept of modern cost management methods. Then, small and medium enterprises in China were analyzed Cost Management, pointing out the problems and causes. And solving these problems, puts forward corresponding countermeasures and suggestions. Finally, in this paper, a steel trading companies in the specific instance of, applying the theory of supply chain cost management in the system solutions of small and medium enterprise. Key words: Small and Medium Enterprises，Cost Management，Problems，Supply Chain 目录 1 绪论.............................................................. 5 1.1论文研究