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论中小企业成本控制+文献综述

时间:2018-05-14 09:17来源:毕业论文
针对成本控制中存在的问题提出了增强成本意识;改进成本控制的方法;构建成本管理体制;建立成本绩效观念;控制人力资源成本;建立企业文化;压缩行政支出等改进措施

摘要:随着我国经济的发展,中小企业快速崛起,其社会作用越来越明显。我国中小企业作为市场经济竞争力的主体之一,需要建立更好的成本管理体系,从而更好地实施成本控制,提高员工的成本节约意识,减少浪费,降低成本,对实现企业利润最大化、提高企业的市场竞争力、促进企业可持续发展具有重要的意义。22886
本文通过对我国中小企业现有的成本控制进行分析,发现主要存在问题有:成本管理理念落后、员工的素质不高;企业成本费用不断上涨;成本管理方法不当;成本控制缺乏社会观念;企业的产品成本控制停留在事后阶段。
并针对成本控制中存在的问题提出了增强成本意识;改进成本控制的方法;构建成本管理体制;建立成本绩效观念;控制人力资源成本;建立企业文化;压缩行政支出等改进措施。
重庆时时彩的规律关键词: 中小企业  成本控制  现状  对策
The small and medium-sized enterprise cost control
Abstract:SMEs have become increasingly evident in society because of the economic development of China.
SMEs in China need to establish better cost management system as a mainstay of the market economy's competitiveness in order to implement better cost control, raise the staff awareness of cost savings, reduce wastes, and reduce costs. It has important significance in maximizing corporate profits, improving the market competitiveness of enterprises, and promote sustainable development.
This paper provides the in-depth analysis of the existing cost control problems in China's SMEs. There are some major problems that the cost management is philosophy behind, the quality of the staff is not high, and the business costs of enterprises keep rising, the cost management is improper, the cost control is short of social concepts, the cost control of enterprise products remains in the post-stage. 本文来源:http://www.mamitama.com/a/www.stats.gov.cn/

重庆时时彩的规律 www.mamitama.com,BEIJING,Jan.5(Xinhua)--"ChinaactivelyadvancedstrictgovernanceoftheCommunistPartyofChina(CPC),andresolutelycrackeddownonhigh-rankingandlow-levelcorruption,"PresidentXiJinpingsaidinhisNewYeargreetings,settingthetoneforperfectingCPCgovernanceinthenewera.Sincethe18thCPCNationalCongressin2012,strictdisciplineandregulationhasbeenacharacteristicofPartymanagement.TheChinesecentralleadership'sfrugalitycampaign,whichfeaturesthe"eight-pointrules,"haseffectivelycurbedextravaganceandimprovedofficials'workstyle.Fouryearsonthecampaignshowsnosignsoffading,insteadithasgainedcrushingmomentumasthecentralauthoritiesstrivetomaintainclosetieswiththepeopleandeliminateboth"tigers"(corruptseniorofficials)and"flies"(corruptlower-levelofficials).AsXioncesaid:"Allpeopleareequalbeforethelawandregulations,andenforcementofsuchrulesallowsnoprivilegeorexception."Nearly200,000Partyandgovernmentstaffhavebeenpunishedforviolatingtherulesinthepastfouryears,includingmorethan200officialsholdingseniorpositions.Followingtheeight-pointrules,theCPCcentralauthoritiesissuedmorethanadozenregulationsorrulesaimingtostandardizeCPCmembers'behaviorandreducecorruption.Forexample,onNov.2,2016,theCPCintroducedits"upgradednormsofpoliticallifewithinthePartyunderthecurrentconditions,"andaregulationonintra-Partysupervision,bothaimingtoperfectstrictgovernanceoftheParty.ThelatestrulesreleasedNov.30onofficials'benefits,stipulatethatPartyandstateleadersshouldvacatetheirofficesinatimelymanneruponretiring.Thenewrules,regardedas"anexpansionandupgrade"totheParty'seight-pointguidelines,statethatofficialsshould"travelwithoutpomp,"minimizetheirimpactonpubliclifeandnothavevehiclesexceedingthesetstandards.ThesedocumentsaltogetherurgeCPCmemberstofurtherconsolidatetheircommunistfaith,adheretothebasicPartyline,andmakesolideffortstowinpublictrust.Infact,strictCPCgovernancehasbeenwinningheartsacrossthecountry.Thepeopleareexcitedbyacommoncause,rollinguptheirsleevestoworkharderandsucceedintheLongMarchofourgeneration.Meanwhile,theanti-corruptiondriveshouldmaintainhighpressure.Moresophisticateddisciplineinspectionmeasuresshouldbeusedtofightnewtypesofdeep-rootedcorruption.AllCPCofficialsshouldearnestlystudytheessenceofthesixthplenarysessionofthe18thCPCCentralCommitteeandstayhighlyconsistentintheirthoughts,politicsandactions,withtheCPCCentralCommitteewithComradeXiJinpingasthecore.The19thCPCNationalCongresswillconveneinthesecondhalfofthisyearandelectanewCentralCommittee.ItisexpectedtheCPCwillbythengathermorecohesivepower,makefurtherimprovementonhowtogovernitself,deepenkeyreformsandbringprosperitytothevastmajorityoftheChinesepeople.在文艺工作座谈会上,他强调指出,文艺是时代前进的号角,最能代表一个时代的风貌,最能引领一个时代的风气。

源自L六^维:论`文~网-.加7位QQ3249`114 重庆时时彩的规律 www.mamitama.com


I resolve these issues in-depth, and I think our cost control should be improved by according to these following points that the cost consciousness should be enhanced, the method of cost control should be improved, the cost management system needs to be built, and the cost performance concept should be established, the cost of human resources should be controlled, the corporate culture needs to be established, administrative expenses should be compressed at last.
KeyWords :Small and medium sized enterprises;Cost control;The status quo;
Countermeasures
 目     录
一、绪论 1
(一)成本控制的含义 1
(二)成本控制的意义 1
(三)成本控制的方法 2
二、我国中小企业成本控制的现状     2
(一)成本管理理念落后、员工的素质不高2
(二)企业成本费用不断上涨3
    1.土地成本上涨 3
2.原材料成本上涨 3
3.环境成本上涨4
4.劳动力成本上涨4
(三)成本管理方法不当 4
(四)企业成本控制缺乏社会观念 5
(五)企业的产品成本控制停留在事后阶段5
三、加强我国中小企业成本控制的建议 6
(一)增强成本意识 6
(二)改进成本控制方法 7
(三)构建成本管理体制 8
(四)建立成本效益观念 9
(五)控制人力资源成本 9
(六)建立企业文化 10
(七)压缩行政开支 10
四、结  论10
    致 谢 12
    参考文献13
一、绪  论
(一) 成本控制的含义
成本控制指的是按照公司管理成本的计划,有成本控制职权的管理者在其职权内,通过对比一般成本、固定成本和成本预算等计划指标来核算企业实际发生的费用和成本,并通过专门的方法进行严格计算、调节、监督、指导,分析成本管理计划的执行情况,并及时发现毛病,找出原因,采取相应的措施,把各个成本项目控制在一定范围内,使企业成本计划目标得以实现。狭义的产品成本控制又被称为“日常成本控制”或“事中成本控制”。 论中小企业成本控制+文献综述:重庆时时彩的规律/a/kuaiji/20180514/15722.html
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