摘要
近年来,我国中小企业的数量呈不断上升的趋势,且在国民经济中发挥着重要作用。长期以来,我国中小企业的发展都是以资源的大量消耗为代价,在财务上表现为高成本、低盈利。面对日益激烈的市场竞争,中小企业更应强化成本意识,建立健全成本管理体系,从而在众多的竞争中立于不败之地。本文结合我国中小企业成本管理的基本情况及重要性,就其存在的主要问题提出相关措施为创造适合我国国情的中小企业成本管理模式提供参考。
In recent years, the number of small and medium-sized enterprises in China are rising trend, and in the national economy plays an important role. Long-term since the development of small and medium-sized enterprises in the expense of resources consumed in financial performance, high cost and low for profit. In the face of the fierce market competition, small and medium-sized enterprises cost awareness should be intensified, establish and perfect the cost management system, which in many of the competition. Based on the small and medium-sized enterprise cost management importance, basic situation and put forward the main existing problems should adopt corresponding measures and suggestions that find suitable for China＆#39;s national conditions of small and medium-sized enterprise cost management mode.
出处
《边疆经济与文化》
2014年第6期15-17,共3页
The Border Economy and Culture
关键词
我国中小企业
成本管理
措施
Small and Medium-Sized Enterprises
Cost Management
Measures
