中小企业成本控制方法的构建摘要在当今的经济社会中，本着优胜劣汰的原则，市场竞争异常激烈。而很多中小型企业因为缺乏竞争，无法很好的控制企业的运营成本，导致资金周转不过来是失败。当然这也是很多企业经营失败的根本原因。如何很好的控制企业经营成本成为一个企业发展获利的重要因素。而真正能够将运营成本控制的非常好的企业在这个激烈的市场竞争中，尤其重要。企业如何才能将成本降到最低，同时又能提升产品质量，是企业在竞争中有效利用成本的有效成果。充分全面的利用自己手中已掌握的企业成本，并能优化经营成本的过程，是利用市场激烈竞争中的所有资料，进行分析、优化运营成本的构成。这是一个企业对企业所属的所有财务的重要一环，是所有成员、全面流程的成本控制。本篇文章就是根据实际案例对中小型企业的成本控制进行分析，提出控制成本的有效方法，同时根据对中小型企业在运营时利用细节化成本控制策略前后进行对比研究，探讨出中小型企业成本控制的有效方法。关键词:中小企业；细节化；成本控制；营运成本AbstractIntoday'seconomy,inlinewiththeprincipleofsurvivalofthefittest,marketcompetitionisunusuallyintense.Butmanysmallandmediumenterprisesbecauseofthelackofcompetition,enterprisescannotverygoodoperatingcosts,resultinginthecapitalturnovernottocomeoverisafailure.Ofcourse,thebasicreasonisalotofbusinessfailure.Howtocontrolthebusinessoperatingcostsaswellasanimportantfactorinthedevelopmentofanenterpriseprofit.Buttherealoperatingcostcontrolcanbeaverygoodenterpriseinthefiercecompetitioninthemarket,isespeciallyimportant.Howcantheenterprisereducesthecosttominimum,butalsocanimproveproductquality,istheenterpriseeffectiveuseofproductioncostinthecompetition.Thecostofenterprisefullusetheirownhandstohavemastered,andoptimizetheoperatingcostoftheprocess,allthedatabythefiercemarketcompetition,analysis,optimizationofoperatingcosts.Thisisanenterprisebelongtoenterprisesofallfinanceisimportantoneannulus,isforallmembers,totalprocesscostcontrol.Thisarticleisbasedontheactualcaseanalysisofsmallandmediumenterprisescostcontrol,putsforwardtheeffectivewaystocontrolcosts,accordingtosmallandmedium-sizedenterprisesusingthedetailsinoperationcostcontrolwerecomparedbeforeandafterthestudystrategy,costeffectivemethodforsmallandmediumenterprisescontrolsystem.Keywords:smallandmedium-sizedenterprises;thedetailsofoperationcost;costcontrol;目录摘要.....................................................................................................................IAbstract..................................................................................................................II绪论......................................................................................................................11.中小企业成本控制理论概述.............................................................................21.1控制的含义..............................................................................................21.2企业成本控制的内涵..............................................................................21.3常用的成本控制办法解析......................................................................31.3.1标准的成本控制...........................................................................31.3.2目标成本的控制...........................................................................31.3.3定额的成本控制...........................................................................41.3.4作业成本管理.........................................................................
