论中小企业成本管理

随着市场经济的不断发展，企业管理日益重要起来，尤其是中小企业成本管理对企业效益的影响成为企业管理的重要部分，对中小企业成本管理分析很有必要。我国企业基本上还停留在传统成本管理阶段，这种基于单一会计信息，只着眼于企业内部特别是生产过程，片面追求成本节约的成本管理模式已经越来越不适应急剧变化着的新环境，必须改变传统成本管理模式，树立新的成本管理观念。本文以成本管理为着眼点，分析了中小企业与大型企业在成本管理上的差异，引入战略成本管理新观念，阐述了战略成本管理对中小企业及社会的重大意义，在此基础上提出了改善成本管理模式的建议。

关键字：中小企业；战略成本管理；现状；意义；建议
On Cost Management of Small and Medium Enterprises
ABSTRACT
With constant development of the market economy, importance of the enterprise management has been more and more prominent, especially the cost management of SMEs, which by virtue of its influence on the enterprise benefits, has become an important part of the enterprise management and of great importance. Generally Spearking, most of China’s enterprises have remained in traditional cost management stage, which is based on single accounting information and focuses only on in-house enterprise especially production procedure. This kind of cost management model is unilaterally seeking of cost savings, which can not keep up with the rapid changing new environment. Therefore, a new cost management idea is adequate to the demand to replace the tradional cost management model. This article put cost management as its key point, dissusses the difference of cost management between SMEs and large enterprises, and brings in strategetic cost management new idea, so as to analyze the significance of strategetic cost managemen on small and midium enterprises and society, and proposes suggestions on improving the cost management model.
Keywords: Small and Medium Enterprises；Strategetic Cost Management；Current Situation；Significance；Suggestions

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】