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中小企业是中国民营企业发展的生力军。然而,当前我国中小企业的发展存在着各种各样的痼疾。其中,成本管理问题是制约中小企业发展最重要的问题。对企业生产经营的各个环节进行科学管理,力求以最少的耗费取得最大的成果。企业成本管理有利于其增收节支,降低管理成本,提高整体管理水平。本文从三个方面提出了当前中小企业成本管理存在的主要问题,并探讨了解决问题的措施。
SMEs are the new force in the development of China’s private enterprises. However, there are various kinds of chronic diseases in the current development of SMEs in our country. Among them, the issue of cost management is the most important issue restricting the development of SMEs. Scientific management of all aspects of production and operation of enterprises, and strive to achieve the maximum with the least cost. Enterprise cost management is conducive to its revenue and reduce costs, reduce management costs and improve the overall management level. This article puts forward the main problems existing in current SME cost management from three aspects and discusses the measures to solve the problems.