本科论文摘 要近几年，小型企业的数量迅速增加，为国家经济的发展作出了卓越的贡献，但随着企业的增多，企业生存的压力也逐渐增大，如何在这个竞争激烈的市场中生存发展，是企业需要考虑的问题。在这种情况下，根据企业所提供的数据，对企业进行监督和分析，制定相关制度措施，形成科学的管理模式，以减少成本的方法增加企业的利润，从而提高企业的竞争能力，让企业能够稳健发展。本文提出国内外研究现状，介绍了文章的内容方法，说明了成本核算概念，选择成本核算方法的原因，成本管理的原则和意义，以及成本管理受外部因素的影响。然后以亳州市智创包装材料有限公司为例，简单的对公司进行介绍，描述了公司所处的社会背景，以及公司为进行成本管理做的基础性工作，通过对本公司的分析，提出企业员工意识不足，材料成本管理不全面，成本核算信息不准确，成本管控不科学，企业缺少成本预算的问题。根据这些问题找出增加员工意识，加强材料成本管理，优化成本核算流程，完善成本内部控制体系，实施成本费用预算措施等应对方法。关键词：成本核算；成本管理；制造企业本科论文AbstractIn recent years, the number of small enterprises has increased rapidly, making an outstanding contribution to the development of the national economy. However, with the increase in the number of enterprises, the pressure on enterprises to survive has gradually increased. How to survive and develop in this competitive market is a problem that enterprises need to consider. In this case, according to the data provided by the enterprise, the enterprise shall be supervised and analyzed, and relevant institutional measures shall be formulated to form a scientific management mode, so as to increase the profit of the enterprise by reducing costs, so as to improve the competitiveness of the enterprise and enable the enterprise to develop steadily.This paper puts forward the research status at home and abroad, introduces the content method of the article, explains the concept of cost accounting, the reason for choosing cost accounting...
