摘要
随着现代社会经济的迅速发展,企业之间的竞争也变得越来越激烈,如何在提高生产效率的同时降低企业成本是提高企业竞争力的关键,企业要想提高市场竞争力和经济效益,需要不断提高成本控制水平。中小企业作为我国国民经济的重要组成部分,加强其成本控制不仅可以提高其经营管理水平,还可以提高其生产效率和盈利水平,而且有利于维护我国经济健康稳定发展。所以,越来越多的中小企业开始关注成本控制。但是,中小企业由于其自身的局限性,成本控制中还存在很多问题,而建立完善更加规范有效的成本控制制度才符合现代中小企业的发展需要。该文以H公司为例,研究了中小企业成本控制中存在的问题及对策。
With the rapid development of modern social economy,the competition among enterprises has become more and more fierce.How to improve the production efficiency while reducing the cost of enterprises is the key to improve the competitiveness of enterprises.In order to improve market competitiveness and economic efficiency,it is necessary for enterprises to constantly improve the level of cost control.Since small-andmedium-sized enterprises are an important part of China's national economy,strengthening the cost control of small-andmedium-sized enterprises can not only improve their management level,but also improve their production efficiency and profitability,which is conducive to maintaining the healthy and stable development of China's economy.Therefore,more and more small-and medium-sized enterprises began to pay attention to cost control.However,due to their own limitations,small-and medium-sized enterprises still have many problems in their work of cost control.Actually,only more standardized and effective cost management system is in line with the development of modern smal and medium-sized enterprises.
作者
刘喜
袁有赋
Liu Xi(Schoole of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,Gansu,China)
出处
《梧州学院学报》
2021年第4期1-6,共6页
Journal of Wuzhou University
关键词
成本控制
成本核算
生产效率
经济效益
Cost control
Cost calculation
Production efficiency
Economic benefits