中小企业成本控制问题研究摘 要 成本控制是以前建立并以此为基础的企业成本管理的目标，一般在生产活动开始之前就已经发生。成本控制是对各种影响成本的因素和条件采取的一系列预防和调节措施，以确保在即使在复杂环境下管理目标也能够实现的管理行为。在现代市场经济中，随着经济的快速发展，企业越来越大的竞争压力。为了增强企业在艰难的市场环境中的竞争力，改善成本控制方法，加强企业管理迫在眉睫。但是，大多数中企业缺乏对成本控制的了解，尤其是中小企业，不仅缺乏管理经验和理论知识充分系统的理论指导，在控制过程中其他公司复制其他公司的成本管理模式，没有联系自己的实际情况，导致成本控制没有发挥出预想的作用。中小企业应该根据自身实际情况，并结合不同员工岗位职责的，制定具体而有效的控制方法。合理的成本控制，能帮助企业在众多竞争对手中脱颖而出。本文介绍了成本控制意义和成本控制对小企业成本控制的重要性，并以中小企业成本控制的现状为依据指出了存在的问题并提出建议，以期能提高企业成本控制水平。关键词：中小企业，成本控制，建议Small and medium-sized enterprise cost control researchABSTRACTCost control is previously established and this objective based enterprise cost management, general production activities before the start has occurred. Cost control is a series of preventive measures and regulation affect the cost of the various factors and conditions to be taken to ensure that even in a complex environment management objectives can be realized management practices. In the modern market economy, with the rapid economic development, increasing competitive pressure on businesses. In order to enhance business in a difficult market environment, competitiveness, improve cost control, strengthen enterprise management is imminent. However, most of the enterprises lack understanding of cost control, especially SMEs, not only the lack of theoretical guidance of management experience and theoretical knowledge of the full system, in the control process of other companies copying oth...
