摘要：中小型企业一般指资产规模不大、产品的生产工艺和产品结构及所耗原材料大致相同的、管理（含财务人员）较少的企业，组织体系通常利用垂直式管理体系，管理跨度较小。中小型企业因数量众多而在国民经济中起着重要的作用。随着现代高科技广泛被应用于生产，电脑化、自动化、信息化程度显著提高加上全面质量管理制度的实施，给企业成本的计量工作以猛烈冲击，加强成本核算与控制成为现代企业管理的核心内容。但是，我国数量众多的中小企业由于受到规模、财力和人力的限制，制造企业内部牵制制度、稽核制度、计量验收制度、财务清查制度、成本核算制度、财务收支审批制度等基本制度会计基础工作薄弱，会计信息数据采集不准确，成本核算现状不容乐观，亟待提高和完善。由于成本核算的正确与否，直接影响制造企业的成本预测、计划、分析、考核和改进等控制工作一般不完整，不系统，同时也对制造企业的成本决策和经营决策的正确与否产生重大影响。因此，本学年论文将对中小企业的成本核算存在的问题进行分析并且进行决策。 关键词：中小企业 成本核算 问题 对策ABSTRACTABSTRACT ： Small and medium-sized enterprises generally refer to enterprises with small assets, roughly the same production process and product structure of products and raw materials consumed, and less management (including financial personnel). The organizational system usually USES the vertical management system, and the management span is small. Small and medium-sized enterprises (smes) play an important role in the national economy due to their large number. With the wide application of modern high technology in production, the significant improvement of computerization, automation and informatization, as well as the implementation of the total quality management system, have a strong impact on the measurement of enterprise costs. Strengthening cost accounting and control has become the core content of modern enterprise management. However, the number of small and medium-sized enterprises in our country due to the limitation of the scale...
