中小企業(yè)成本控制研究【開題報(bào)告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書】

摘  要

中小企業(yè)在我國(guó)現(xiàn)行經(jīng)濟(jì)體制下發(fā)展速度迅猛，是促進(jìn)社會(huì)穩(wěn)定和經(jīng)濟(jì)增長(zhǎng)的重要力量，在很大程度上為我國(guó)的經(jīng)濟(jì)發(fā)展和資源配置優(yōu)化做出了重要貢獻(xiàn)。但中小企業(yè)在社會(huì)主義市場(chǎng)經(jīng)濟(jì)中還是處于較弱的競(jìng)爭(zhēng)地位，尤其在目前嚴(yán)峻的經(jīng)濟(jì)形勢(shì)下，大多中小企業(yè)面臨著生存的危機(jī)。本文主要具體介紹了加強(qiáng)成本控制對(duì)于中小企業(yè)的重要性，分析了中小企業(yè)在成本控制方面存在的問題，針對(duì)現(xiàn)行中小企業(yè)成本控制制度提出了具體解決這些問題的對(duì)策。改進(jìn)后的成本控制制度將更好的發(fā)揮中小企業(yè)的優(yōu)勢(shì)，使其在激烈的社會(huì)競(jìng)爭(zhēng)中取得有利地位。
關(guān)鍵詞：中小企業(yè) 成本控制 解決措施

ABSTRACT

Small and medium sized enterprises developed quickly in China's current economic system. Now, small and medium sized enterprises have become the very important part of promote social stability and economic growth, and have made important contributions to our country's economic development and optimizing the distribution of resources. But the small and medium sized enterprises still in the weak competitive position in the socialist market economy, particularly in the current grim economic situation, mostly small and medium sized enterprises are faced with crisis of survival. This passage mainly described the importance of strengthen cost control to small and medium sized enterprises, analyzed the existing problems of cost control in small and medium sized enterprises, and provided methods to solve those problems which existed in current cost control system in small and medium sized enterprises. Then, the new cost control system will express the advantage of small and medium sized enterprises better, and let them get a better position under fierce competition.
Keywords：Small and medium sized enterprises；Cost control；Settlement measures
目錄
中文摘要............................................................Ⅰ
英文摘要............................................................Ⅱ
一 引言..............................................................1
二 成本控制是中小企業(yè)財(cái)務(wù)管理的重點(diǎn)..................................2
  （一）成本控制的作用...............................................2
  （二）中小企業(yè)成本控制的重要性.....................................2
  （三）中小企業(yè)成本控制的重要意義...................................3
三 中小企業(yè)成本控制現(xiàn)狀..............................................4
四 中小企業(yè)成本控制存在的問題........................................5
（一）忽視了成本控制中隱性成本的控制................................5
（二）忽視了顯性成本控制是成本控制中的重要環(huán)節(jié)......................6
（三）現(xiàn)行的成本控制制度缺乏科學(xué)性..................................6
（四）成本管理的觀念落后............................................7
（五）成本控制的模式和方法落后......................................8
（六）成本控制的手段落后............................................8
（七）成本控制的目標(biāo)定位不科學(xué)......................................8
（八）成本管理隊(duì)伍人才缺失..........................................8
五 中小企業(yè)成本控制存在的問題的解決措施..............................9
（一）重視隱性成本控制，合理降低隱性成本............................9
（二）重視顯性成本控制，合理降低顯性成本......................  ...10
（三）成本控制理念創(chuàng)新-引入戰(zhàn)略成本控制制度........................11
（四）培養(yǎng)良好的成本管理觀念.......................................13
（五）注重成本控制的模式和方法的創(chuàng)新...............................13
（六）成本控制的手段創(chuàng)新...........................................14
（七）制定合理有效的成本控制目標(biāo)...................................14
（八）建立企業(yè)文化.................................................14
六 總結(jié).............................................................16
參考文獻(xiàn)............................................................17
致謝................................................................18