河南财经政法大学成功学院本科生毕业论文中小企业成本管理研究院系名称管理学系姓名学号专业会计学指导教师讲师2012年5月4日摘要随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。我国中小企业自身素质和管理水平已有很大的进步。但就成本管理层面考察，仍有一些产品成本居高不下，缺乏市场竞争力和盈利空间，制约这企业的壮大中小企业想要发展成长必须要正确定位企业成本管理的主体。这就需要广大中小企业坚决压缩行政开支，运用作业成本管理，讲究资金运用效率，找准目标市场，按单生产，并树立成本效率观，发挥成本的最大效益，提升中小企业的市场竞争能力。本文首先介绍了中小企业成本管理概述，中小企业做为浙江经济的主体力量，其中以“温州制造”尤为著名，提出中小企业成本管理出现的问题，深入分析当前中小企业成本管理中存在的不足，并分析了造成这种现象的原因，然后根据中小企业目前实际情况，提出强化企业成本管理的措施，最后通过具体的案例进行更深层次的阐述。关键词：成本管理；“温州制造”；中小企业；措施Error:ReferencesourcenotfoundIAbstractWiththedevelopmentofsocialistmarketeconomyandthemodernenterprisesystemestablishmentandconsummation,thecostmanagementhasbecomeamodernenterpriseisveryconcernedabouttheproblem.Ourcountrysmallandmedium-sizedenterpriseownqualityandmanagementlevelhasbeengreatlyimproved.Butthecostmanagementlevelofinvestigation,therearestillsomeproductcosthousedoesnotfallhigh,lackofmarketcompetitivenessandprofitspace,restrictingthegrowthofenterprisesofmediumandsmallenterpriseswanttodevelopmustcorrectpositioningofenterprisecostmanagementmainbody.Thisrequiresthemajorityofsmallandmediumenterprisesstronglycompressedadministrativeexpenses,usingthecostofoperationmanagement,payattentiontotheefficiencyofcapitaluse,seekexacttargetmarket,byasingleproduction,andsetupthecostefficiencyconcept,playcostthegreatestbenefit,promotethesmallandmedium-sizedenterprisemarketcompetitionability.Thispaperfirstintroducedthesmallandmedium-sizedenterprisecostmanagement,smallandmediumenterprisesasthemainforceofZhejiangeconomy,ofwhich"madeinWenzhou"isparticularlywell-known,proposedthatthesmallandmedium-sizedenterprisecostmanagementproblems,in-depthanalysisofthecurrentsmallandmedium-sizedenterprisecostmanagementdeficiencies,andanalyzesthereasonsforthisphenomenon,andthenaccordingtothesmallandmedium-sizedenterprisesatpresenttheactualsituation,proposedthemeasurestostrengthenenterprisecostmanagement,finallythroughtheconcretecaseforthedeeperelaboration.KeyWords:Costmanagement;"madeinWenzhou";problems;measuresII目录引言................................................................1（一）研究的背景和意义................................................1（二）文献综述........................................................1（三）研究的主要内容和方法............................................1一、中小企业成本管理基本理论..........................................3（一）中小企业........................................................31．中小企业的经营特点.............................................32．中小企业现状...................................................3（二）成本管理........................................................4二、我国中小企业成本管理问题分析......................................5（一）我国中小企业成本管理问题........................................5（二）我国中小企业成本管理问题的原因分析..............................61．成本管理观念滞后...............................................63．...
