中小型企业成本控制的分析

摘要：目前我国中小型企业的发展速度越来越快，良好的发展不仅促进了社会的稳定和经济的增长，同时还为我国的经济发展和资源配置优化作出了重要的贡献。虽然中小企业有着良好的发展趋势，但是在社会主义市场经济中中小企业在竞争方面还是处于弱势地位，尤其是在目前严峻的经济形势下，很多的中小型企业面临着生存危机。因此在当前社会竞争异常激烈的市场经济条件下，中小企业应不断加强成本控制，在保证质量的前提下，尽可能的降低成本，追求利润最大化。本文主要从我国中小型企业成本控制的现状、意义、存在的问题以及原因等几个方面入手，通过对昆山市创佳电气有限公司和绵阳宜家美国际家居公司两个案例的分析，提出了完善中小型企业成本控制的建议。43251

毕业论文关键词：中小企业；成本控制；生产成本；成本激励机制

Analysis of cost control in small and medium sized enterprises

Abstract: At present our country small and medium-sized enterprise development faster and faster, good development not only to promote social stability and economic growth, but also for China's economic development and the allocation of resources optimization has made an important contribution. Although the small and medium-sized enterprises have good development trend, but in the socialist market economy of small and medium-sized enterprises in competition in a weak position, especially in the current severe economic situation, many small and medium-sized enterprises facing the survival crisis. Therefore in the social competition is unusually intense current under condition of market economy, small and medium-sized enterprises should constantly strengthen control, in the premise of ensuring the quality, as far as possible to reduce costs, the pursuit of profit maximization.This paper mainly from the present situation of our country small and medium -sized enterprise cost control, significance, existing problems and causes of the present perfect small and medium-sized enterprise into the control is proposed through the analysis of two cases of Kunshan Chuangjia Electric Company and Mianyang Yijiamei International Home Company.

Key words:small and medium-sized enterprise；cost control; cost of production； the cost of incentive mechanism

绪论…1

一、企业成本控制概述…2

（一）企业成本控制的定义2

（二）企业成本控制的主体结构2

（三）企业成本控制的方法2

1、从成本中占比例高的方面着手 …2

2、从创新方面着手 …3

3、从关键点着手 3

4、从可控成本着手 …3

5、从激励约束机制方面着手 …4

（四）企业成本控制的意义4

1、有利于降低企业产品成本，实现企业利润最大 4

2、有利于改善和提高企业的经营管理水平 …4

3、有利于企业更好地适应市场的变化 …4

4、有利于进一步提高企业的经济效益和社会效益 5

二、中小型企业成本控制的现状…6

（一）降低产品成本没有从战略层面考虑, 忽视对企业价值的分析…6

（二）重生产过程成本控制而轻产品设计成本控制6 （三）重成本降低轻成本效益分析…6

（四）重短期成本轻长期成本…7

三、中小型企业成本控制存在的问题…8 中小型企业成本控制的分析:http://www.youerw.com/kuaiji/lunwen_44001.html