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| 浅析中小型企业成本管理的问题及解决方法
摘要
对于一个企业来讲，生产成本是一个非常重要的构成部分，如果能够管控好企业的生产成本，将会对企业的创新发展非常有利。因此一个企业成本控制管理对于生产经营而言非常重要。我国拥有数量庞大的中小型企业，是我国企业群体中最具有生命力的一部分，也是推动我国经济发展的主力军。企业管理要以成本管理为基础，成本管理对中小企业来讲可谓相当重要。然而随着经济的高速发展，成本管理 逐渐成为中小企业普遍存在的突出问题，因此改善成本管理势在必行。因为它直接关系到企业后期的获利能力和发展，更关系到我 国经济的发展。本文首先分析中小企业成本管理的不足，进而提出相应的解决对策，促进公司的进一步发展。为中小企业的成本管理提供改进措施，推动我国国民经济的进步。
关键词：管理会计；成本分析；成本预测
Abstract
Production cost is an important component of the cost of manufacturing enterprises.Effective control of production cost can provide favorable support for the innovation and development of manufacturing enterprises. Cost control management is a very important management activity in enterprise production and operation management activities. China has a large number of small and medium-sized enterprises,which are the most vital part of China's enterprise group,an important part of China's national economy, and an important force to promote China's economic development. Enterprise management should take cost management as the cornerstone,and cost management is even more important for small and medium-sized enterprises. However, with the rapid development of economy,cost management has gradually become a prominent problem in small and medium-sized enterprises, so it is imperative to improve cost management. Because it is directly related to the profitability and development of enterprises in the later period, but also related to the development of China's economy. This paper first analyzes the shortcomings of cost management of small and medium-sized enterprises,and then puts forward the corresponding countermeasures to promote the further development of the company. To provide improvement measures for the cost management of small and medium-sized enterprises, and promote the progress of China's national economy.
Keywords:Costaccounting Costanalysis ；Production cost management；cost prediction
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