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与大型企业相比,我国中小企业普遍存在着资金不足、人才匮乏以及技术不强的问题,从其自身来讲,有竞争力较弱,设备落后,技术水平较低以及企业经营管理水平低的问题,从而中小企业的获利能力较低。但是中小企业进行全面的技术更新也不太现实,因此中小企业更应加强成本意识,注重成本管理.企业成本费用的节约与降低直接就等于增加收入,利润,净利润,效益不言而喻,一个规范科学全面的成本核算与管理不仅能给企业带来直接经济效益而且还能够促使公司整个管理的规范。而全面成本管理方法就是这样一种先进的较理想的系统的成本管理方法,是解决当前大多数中小企业所面临的成本管理问题的有效对措。我国大量的中小企业都存在着成本高、成本乱等现象,说明在中小企业中降低成本的潜力很大,因此全面成本管理方法在中小企业中的运用也有很大的空间。
Compared with large enterprises, SMEs in our country generally face the problems of lack of funds, lack of qualified personnel and unskilled technology. For their part, SMEs have less competitiveness, less advanced equipment, lower technical level and lower management level Problem, so SMEs profitability is lower. However, it is not realistic for SMEs to carry out comprehensive technical updates, so SMEs should pay more attention to cost awareness and focus on cost management.The saving and reduction of enterprise cost directly equals to increase revenue, profit, net profit and benefit, A normative and scientific cost accounting and management can not only bring direct economic benefits to the enterprise, but also can promote the management of the company as a whole. The comprehensive cost management method is such an advanced and ideal system cost management method, which is an effective countermeasure to solve the cost management problems that most SMEs face at present. The large number of SMEs in our country have such problems as high cost and cost chaos, indicating that there is great potential for reducing costs in SMEs. Therefore, there is great room for the application of total cost management in SMEs.