论文总字数：15122字

摘 要

在市场经济体制下，我国中小企业发展迅速，管理水平和自身的素质都有了很大的提高。我国在经济发展过程中不断调整优化产业结构，为我国中小企业的成长也提供了良好的环境。但大多数中小企业都属于劳动力密集型企业，企业规模小，资金不足、技术落后、成本控制薄弱，市场竞争力弱，容易受到外部的冲击。

从成本管理角度看，很多企业的成本处在较高水平降不下来，这导致了企业在激烈的市场竞争中缺乏竞争力，利润空间小的问题，这些问题制约着企业的进一步发展。企业要生存、要发展、要在激烈的市场竞争中出类拔萃，就要获得更高的利润。而要追求更高的利润，一种有效的方式就是降低成本，降低成本已成为中小企业首要解决的重要问题。如果企业的运营成本偏高，产品价格就偏高，竞争的优势就不存在。中小企业想要在竞争中不被淘汰，并为企业带来可观的经济效益，就要提高竞争力，对其企业的成本进行有效的降低，加强成本的管理。只有更加的了解了降低成本的几种方法才能更好帮助中小企业在激烈的竞争中生存下来。因此，企业在发展的过程中，要注重成本管理这一环节，把降低运营成本作为企业的首要任务，努力实现通过较少的投入，获得最高的产出和利润的目标。本文通过分析中小企业成本管理的现状和存在的问题，有针对性的来分析降低成本的途径。

关键词：降低 成本 中小 企业 途径

Research On The Ways Of Reducing The Cost Of Small And Medium-sized Enterprises Under The Market Economy System

Abstract

Under the market economic system, the rapid development of small and medium-sized enterprises of our country, management level and their quality has greatly improved. In our country in the process of economic development, continue to adjust and optimize the industrial structure, the growth of small and medium-sized enterprises of our country also provides a good environment. But the majority of small and medium-sized enterprises are labor-intensive enterprises, enterprises are in small scale, lack of funds, backward technology, cost control is weak, the market competitiveness is weak, vulnerable to external shocks.

From the point of cost management, the cost of a lot of enterprises in the high level does not drop down, which leads to the enterprises are lack of competitiveness in the fierce market competition, profit space is little, these problems restricts the further development of the enterprise. The majority of small and medium-sized enterprises belong to the labor force intensive enterprises, enterprises are in small scale, lack of funds, backward technology, cost control is weak enterprises to survive, to develop, excel in the fierce market competition, it is necessary to obtain higher profits. And to pursue higher profits, an effective way is reduced low cost, reduce the cost has become the small and medium-sized enterprise mainly solve important problems. If the enterprise Operating costs high, product price is on the high side, competitive advantage does not exist. Small and medium-sized enterprises should not be eliminated in the competition, it is necessary to the enterprise cost effectively reduce, reduce costs, strengthen the management to to the enterprise bring considerable economic benefits, enhance the competitive power. Only more understanding to reduce the cost of several methods in order to better help small and medium enterprises to survive in the fierce competition. Therefore, the enterprise in the development process to focus on cost management the links, to reduce operating costs as the primary task of the enterprise, and strive to achieve by less input, the highest output and profits target. This paper based on Analysis of the current situation and problems of small and medium sized enterprise cost management, targeted to analyze ways to reduce costs.

Key words: reduce;cost;small and medium-sized;enterprises;ways

目 录

摘要 I

Abstract II

第一章 引言 1

1.1成本的概念及研究的意义 1

1.1.1成本的内涵 1

1.1.2中小企业成本研究的意义 1

1.2研究背景 1

1.2.1有利的市场环境 2

1.2.2面临的挑战 2

第二章 我国中小企业成本管理现状及对策 3

2.1我国中小企业成本管理现状 3

2.1.1企业成本管理意识不强 3

2.1.2成本管理机制不健全 3

2.1.3成本核算落后 3

2.1.4成本监督机制不完善 4

2.2加强我国中小企业成本管理的对策 4

2.2.1提高企业成本管理意识 4

2.2.2建立健全企业成本管理机制 5

2.2.3优化成本核算方法 5

2.2.4完善成本监督机制 6

第三章 我国中小企业降低运营成本的意义及途径 7

3.1我国中小企业降低运营成本的意义 7

3.1.1降低运营成本可以提高企业经济效益 7

3.1.2降低运营成本可以减少企业资金占用 7

3.1.3降低运营成本可以节约人力物力的消耗 7

3.1.4降低运营成本可以使企业产品的定价更有活性 7

3.1.5降低运营成本时企业抵抗内外压力的保障 7

3.2我国中小企业降低运营成本的途径 8

3.2.1合理配置企业资源 8

3.2.2降低采购成本 8

3.2.3降低原材料成本 9

3.2.4降低物流成本 9

3.2.5降低交易成本 10

3.2.6加快资金周转 10

3.2.7优化企业组织结构 11

3.2.8降低人工成本 11

结语 13

参考文献 14

致谢 16

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