中小企业生产成本管理研究

Research on Business Cost Control Method

成本管理是现代企业增强盈利能力和资产增值能力的重要环节。中小企业生产成本管理的研究立足于目前成本管理存在的弊端分析,吸收现代成本管理的思想和方法,提出一种适合中小企业成本管理的生产方式和成本管理方法。

Cost control is an important means to improve the modern enterprise＇ s capacity to gain profit and increase its assets. Based on the analysis of the irregularity that exists in business cost control, the paper absorbs modern cost management methods, analyzes the problem of cost control in the production line and puts forward a method for cost management in small and medium--sized businesses.