会计学-中小企业成本管理存在问题及对策——以承德华净活性炭有限公司为例论文

本科论文摘 要在经济全球化的背景下，新的国际格局和市场趋势促使了我国一批批中小企业的诞生，这些企业在某种意义上促进了我国的经济发展。而随着我国经济的深入发展，中小企业要想在激烈的市场竞争中获得优势，就必须制定适合本企业发展的成本管理战略。本文从成本管理的基本理论出发，结合国内外相关文献的研究成果，以承德华净活性炭有限公司为研究主体，对该企业的成本管理进行了深入的调查研究，发现相关问题，并进一步分析指出该公司在成本管理制度、管理人员素质、职能部门之间责任、对价值的认知、市场诚信存在的缺陷，从而提出相应的解决对策，一是改进成本管理中的内部控制，二是注重公司的全面成本管理，三是改进公司采购管理模式，四是提高公司的成本核算管理方法，五是加强企业的成本管理意识；最后提出了构建我国中小企业成本管理的新思路，分别从创新中小企业成本管理理念、保证有效的战略实施过程、规范企业信息化管理三方面进行了阐述。关键词：中小企业；成本管理；问题及对策本科论文AbstractIn the context of economic globalization, the new international pattern and market trends have prompted the birth of a number of small and medium-sized enterprises in China. These enterprises have promoted China's economic development in a certain sense.With the in-depth development of China's economy, if SMEs want to gain an advantage in the fierce market competition, they must formulate a cost management strategy suitable for the development of the enterprise.This article starts from the basic theory of cost management, combined with the research results of domestic and foreign relevant literature and the basic situation of Chengde Huajing Activated Carbon Co., Ltd., it is found that Chengde Huajing Activated Carbon Co., Ltd. has the following problems in the cost management process: there is no comprehensive cost forecastThere is no strict cost control, the cost management method is backward, and the cost management awareness is weak,And further analysis pointed out that the comp...