中小企业成本控制存在问题及对策浅析

Small and Medium-sized Enterprise Cost Control Problems and Countermeasures are Analysed

改革开放40年来,作为国有企业外国民经济重要补充成分的民营中小型企业取得了突飞猛进的发展,随着市场经济体制改革、国有企业结构调整的深入开展,中小型企业在稳定国民经济增长、缓解就业压力、开拓民间投资渠道、优化产业结构、搞活市场经济方面发挥了至关重要的作用,但是随着市场经济结构的调整、市场竞争的日益加剧,中小企业受规模、财力、人力、管理经验等因素影响,在竞争激烈的市场中没有优势可言,为了企业生存,为了企业经营利润最大化,中小企业必须重视成本控制,从根源上完成自我约束和组我调节,挖掘企业内生潜力,增强企业竞争力。本文就成本控制理论、中小企业成本控制现状和存在问题加以探讨和分析,并提出相应对策,希望对中小企业经营者有所启发和帮助。

In the past 40 years since the reform and opening up,the small and medium-sized enterprises,which have been an important supplement to the national economy,have made rapid progress.With the market economy system reform,in-depth development of state-owned enterprise restructuring,small and medium enterprises in the stability of the national economy growth,ease employment pressure and explore the folk investment channels,optimize industrial structure,enliven the market economy has played a vital role.However,with the adjustment of market economy structure and increasing market competition,small and medium-sized enterprises are affected by factors such as scale,financial resources,manpower and management experience.Small and medium-sized enterprises have no advantage in the competitive market.For enterprise survival,for business profit maximization,small and medium-sized enterprises must pay attention to cost control,from the source to complete self-discipline and group I adjust,mining enterprises endogenous potential,enhance enterprise competitiveness.This paper discusses and analyzes the cost control theory,the current situation and existing problems of the cost control of small and medium-sized enterprises,and puts forward corresponding countermeasures,hoping to enlighten and help small and medium-sized business operators.