浅谈小微企业成本和提高经济效益的管理——以名扬电脑为例目录一、绪论............................................................3二、小微企业成本与经济效益提高概述..................................3(一)小微企业的定义............................................3(二)成本管理概述..............................................31.成本的概念................................................32.成本管理的概念............................................43.成本管理的分类............................................44.成本管理的方法............................................4(三)小微企业成本管理对提高经济效益的积极影响..................4三、名扬电脑成本管理现状分析........................................5(一)名扬电脑基本介绍..........................................5(二)名扬电脑成本管理现状......................................5四、名扬电脑成本管理问题分析........................................9(一)管理层成本管理观念落后....................................9(二)企业成本管理内部控制制度不完善............................9(三)财务管理缺乏规范性........................................9四、改善名扬电脑成本管理的对策和建议...............................10(一)管理层要树立科学的成本管理观念...........................10(二)建立健全成本管理内部控制制度.............................10(三)规范成本核算相关财务体系.................................11五、总结...........................................................11参考文献...........................................................12致谢...............................................................13摘要成本管理是小微企业提高经济效益的主要方式,也是企业能否在激烈的竞争中胜出的关键因素。但由于国内小微企业经营规模和人员规模相对较小,在成本管理观念存在不同程度的模糊认识,认为只要成本投入就会有经济效益产出,忽视了对投资效率的关注,导致投资越多边际产出效益越低,甚至出现投资的负效益,市场竞争力越来越差,最终在严峻的外部环境的冲击下,陷入恶性循环的生存危机。对小微企业而言,强化对成本的管理,对企业的生存和发展至关重要。本文以名扬电脑为例,探讨了小微企业成本管理存在的问题及原因,结合名扬电脑的实际情况和问题原因,提出解决问题的对策,有利于促成名扬电脑增强成本管理,获得更大的利润空间,在激烈市场竞争下取得优势。关键词:成本管理;经济效益;小微企业;名扬电脑Abstract:Costmanagementisthemainwayforsmallandmicroenterprisestoimprovetheireconomicefficiency,anditisalsothekeyfactorforenterprisestowininthefiercecompetition.However,duetotherelativelysmallscaleofoperationandpersonnelofdomesticsmallandmicroenterprises,therearedifferentdegreesofvagueunderstandingintheconceptofcostmanagement.Itisbelievedthataslongascostinputwillproduceeconomicbenefits,ignoringtheattentiontotheefficiencyofinvestment,themoremultilateralinvestment,thelowertheefficiencyofinternationaloutput,oreventhenegativebenefitsofinvestment,andtheworsethemarketcompetitiveness,ultimatelyinasevereexternalenvironment.Undertheimpactoftheenvironment,itfallsintoaviciouscircleofsurvivalcrisis.Forsmallandmicroenterprises,strengtheningcostmanagementisveryimportantfortheirsurvivalanddevelopment.Takingfamouscomputerasanexample,thispaperprobesintotheproblemsandreasonsofcostmanagementinsmallandmicroenterprises.Combiningwiththeactualsituationandreasonsoffamouscomputer,thepaperputsforwardsomecountermeasurestosolvetheproblems,whichisconducivetopromotingfamouscomputertostrengthencostmanagement,gainmorepr...