课题名称关于中小企业成本核算问题的探讨目录摘要....................................................................1ABSTRACT................................................................2第一章绪论.............................................................3第二章当代中小企业成本核算现状.........................................32.1重视程度不够.....................................................32.2人员素质不高.....................................................32.3内部控制制度不完善...............................................4第三章中小企业成本核算与管理的优点.....................................53.1决策迅速,执行能力较强...........................................53.2发现利润的控制度.................................................53.3根据会计重要性原则进行成本核算...................................5第四章中小企业成本核算与管理的对策.....................................64.1树立先进的成本管理观念与科技创新理念.............................64.2选择合理的成本核算方法,健全中小企业的成本管理制度..............74.3实现企业所有权与管理权分离.......................................7结论....................................................................8谢辞....................................................................9参考文献...............................................................10第3页共12页摘要摘要企业进行管理和决策过程中,主要是基于企业的成本进行核算。通过对于中小型企业的成本核算情况进行分析,以此来研究成本核算对于企业效益和企业发展中存在的影响,解决企业成本核算中存在造假的现象。这种情况在中小企业尤为显著。成本核算造假通过人为地改变了企业成本,直接导致成本核算走偏,最终给企业带来的巨大的风险,同时给个人和社会都造成了不好的影响。为了避免这些问题影响企业的发展。在一定程度上,我国对于企业发展过程中企业核算会不断的进行探究,明确相关的法律法规,重视核算的成本,避免存在造假的现象。国家建立完善的财务人员和企业信用机制,适当减少中小企业的负担,应当有效预防和控制成本核算偏差的问题。关键词中小企业成本核算机制┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊第4页共12页ABSTRACTABSTRACT:Intheprocessofenterprisemanagementanddecision-making,itismainlybasedonenterprisecostaccounting.Throughtheanalysisofthecostaccountingofsmallandmedium-sizedenterprises,thispaperstudiestheimpactofcostaccountingonenterpriseefficiencyandenterprisedevelopment,andsolvestheproblemoffraudinenterprisecostaccounting.ThissituationisparticularlysignificantinSMEs.Costaccountingfraudhasartificiallychangedthecostofenterprises,directlyleadingtothedeviationofcostaccounting,andultimatelybringsenormousriskstoenterprises,atthesametime,ithasanegativeimpactonbothindividualsandsociety.Inordertoavoidtheseproblemsaffectingthedevelopmentofenterprises.Toacertainextent,ourcountrywillcontinuetoexploreenterpriseaccountingintheprocessofenterprisedevelopment,clarifyrelevantlawsandregulations,payattentiontothecostofaccounting,andavoidthephenomenonoffraud.Thestateshouldeffectivelypreventandcontrolthecostaccountingdeviationbyestablishingasoundfinancialpersonnelandenterprisecreditmechanismandreducingtheburdenofsmallandmedium-sizedenterprisesappropriately.KEYWORDS:SmallandMedium-sizedEnterprises;CostAccounting;Mechanism┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊第一章绪论随着市场经济的不断扩大,中小型企业也越来越多,这一现象也促进了我国的经济发展,也逐渐...