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伴随着我国的商品经济迅速发展,中小企业也越来越多,逐渐成为我国经济的重要组成部分。但是随之而来的是,企业间的竞争也越来越激烈。成本作为直接反映投入和产出的指标,是评价生产经营的主要标志。只有降低成本才能提高利润,使得企业在竞争之中立于不败之地,所以成本控制也越来越受到社会的重视。但是由于中小企业受到主客观条件的限制,成本核算和管理混乱,达不到成本控制的作用。一、中小企业成本核算方法现状
With the rapid development of China’s commodity economy, more and more small and medium-sized enterprises have gradually become an important part of China’s economy. However, the competition between enterprises is getting more and more intense. As a direct indicator of input and output, cost is the major indicator for evaluating production and operation. Only by reducing costs to increase profits, making the enterprise invincible in the competition, so cost control is also more and more social attention. However, due to the subjective and objective constraints of small and medium-sized enterprises, cost accounting and management chaos, can not achieve the role of cost control. First, the status of SME cost accounting methods