目 录
摘 要
一、 引言 ················································1
二、案例
（一）公司简介 ···········································1
（二）企业成本管理的现状 ································1
（三）企业成本管理的措施 ································3
三、中小企业成本管理存在的问题
（一）成本管理界限不明 ··································4
（二）成本信息严重失真·····································4
（三）成本管理方法落后·····································4
（四）企业及相关人员的成本意识淡化·························6
四、成本管理问题的原因分析
（一）成本管理观念薄弱·····································6
（二）成本本核算方法不恰当·································6
（三）技术水平限制成本降低·································6
（四）企业内部职权结构模糊、划分不清晰 ·····················7
五、强化中小企业成本管理的对策与措施
（一）提高和构建科学的成本核算方法·························7
(二) 提高技术水平·······································7
（三）建立健全企业内控制度································7
（四）明确岗位职权 ·······································8
六、结语 ··················································9
参考文献················································10
摘要
小型企业是国民经济的重要组成部分，但是由于中小型企业的产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素，直接造成我国中小型企业成本管理机制不够完善，结构不够合理，会计制度也不够健全。成本管理作为企业管理中的一个重要组成部分，是每一个企业经营者都必须要高度重视的问题。一个企业要想在竞争中求得发展和生存，必须重视成本管理，积极更新成本管理观念，探索成本控制的新方法、新途径，只有这样才能使成本管理在企业管理中发挥最佳作用。成本又是企业产品定价和编制财务成本报表的重要依据。所以文章就中小企业成本管理存在的问题进行了分析，对强化成本管理提出了可行途径，重点探讨了相应的应对策略。
关键词:中小企业，成本控制，问题，对策
