摘要
在互联网市场经济背景下,中小企业面临着越来越激烈的竞争,为了让企业具有强大的核心竞争力,中小企业管理者需要重视成本控制管理的问题,通过分析目前中小企业成本控制的现状,发现在管理者、成本控制系统、成本控制方法与成本控制的执行力这四个方面中有所需要改进之处,经过理论分析结合现代成本控制管理理论发现了相对应的解决改善方案,但因缺乏实践基础,方法有一定的局限性。中小企业在成本控制管理之中存在许多问题,需要通过科学合理的方法进行改良。
In the context of the Internet market economy,small and medium-sized enterprises(SMEs)are facing increasingly fierce competition,and in order to have strong core competitiveness,SME managers need to pay attention to cost control management.After theoretical analysis combined with modern cost control management theories,corresponding solutions were found,but due to the lack of practical basis,the method has certain limitations.There are many problems in the cost control management of SMEs,which need to be improved by scientific and reasonable methods.
作者
汤泉
Tang Quan(Yunnan University for Nationalities,Kunming Yunnan 650000)
出处
《现代工业经济和信息化》
2022年第11期201-203,共3页
Modern Industrial Economy and Informationization