我国中小企业成本管理现状及问题的研究

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。本文首先论述了中小企业成本管理研究的理论意义和实用价值，分析了成本管理的国内外研究现状，指出了本文的研究目的和研究内容。然后介绍了现代成本管理理念方法。接着对我国中小型企业成本管理现状进行了分析，指出其存在的问题和原因。并且针对这些问题，提出了相应的解决对策及建议。最后，本文结合某钢材贸易型企业的具体实例，应用供应链成本管理理论为中小企业企业成本管理提出系统的解决方案。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 sametime a management technique．In the highly competitive market economy condition，cost management has become a prominent and urgent business problem that today’senterprises have to

solve．But there exist many shortcomings in traditional costaccounting and management methods of China’s most small and medium enterprises，which is difficult to meet the requirements of enterprises to participate in marketcompetition，thus demanding an urgent reform and innovation．In order to gain anedge in the unprecedented fierce market competition ，improve marketcompetitiveness，small and medium enterprises ought to give more attention to costmanagement，adopting various measures to reduce the cost for the enterprise anddeveloping practical，a more scientific and reasonable cost management strategies．The paper first discusses the theory of cost management for SMEs and practicalvalue，analyzing the research status of cost management Pointing out the purpose ofthis study and research. And then introduces the concept of modern cost managementmethods. Then small and medium enterprises in China were analyzed CostManagement pointing out the problems and causes. And solving these problems putsforward corresponding countermeasures and suggestions. Finally in this paper a steeltrading companies in the specific instance of applying the theory of supply chain costmanagement 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 论文研究的理论意义和实用价值.................................5 1.2 国内外研究现状...............................................6 1.2.1 国外研究现状...........................................6 1.2.2 国内研究现状...........................................7 1.3 本文研究的目的及主要内容.....................................8 1.3.1 研究目的...............................................8 1.3.2 主要研究内容...........................................82 现代成本管理理念方法..............................................9 2.1 作业成本管理.................................................9 2.2 战略成本管理................................................10 2.3 产品生命周期成本理论........................................10 2.4 成本规划....................................................11 2.5 全面成本管理................................................113 我国中小企业成本管理现状及问题...................................12 3.1 我国中小企业成本管理现状....................................12 3.2 我国中小企业成本管理存在的问题..............................12 3.2.1 成本管理观念落后，缺乏市场理念........................12 3.2.2 成本管理方法落后......................................13 3.2.3 成本资料严重失实......................................14 3.2.4 成本管理队伍人才缺乏..................................14 3.2.5 企业技术水平不高，技术创