摘要

目前成本管理的目标和要求更多定位在生产过程中，忽视供、销过程的成本管理，成本管理与市场脱节，忽视投产前产品设计以及生产要素合理组织的成本管理，特别是新建项目成本浪费严重，损失是很大的。公司各级对市场、质量、科技、成本管理意识方面认识不统一，呈从上往下逐级递减现象，并在有些层面出现断层。忽视人的智能在成本管理中的积极作用。成本管理定位不明确、成本管理战略与企业发展战略相脱节对公司的成本管理影响也非常大。

本文通过对中小企业成本管理现状分析，结合中小企业成本管理发展趋势，思考新经济发展趋势对中小企业的挑战，认为公司应从以下方面转变成本管理意识，增强成本管理手段，增强成本管理的作用和效果。树立成本的系统管理观念。树立建立和保持企业长期竞争优势的思想。树立成本效益观念，提高成本预测和决策水平。树立科技创新观念，坚持技术与经济相结合。树立以人为本观念，打造企业凝聚力。明确成本管理在企业战略管理中的作用和定位。成本管理组织的合理化，建立、健全现代成本管理系统、体系。成本管理方法科学化，完善、丰富、提升成本管理内涵。成本管理手段的提高。加快实现中小型企业成本管理化建设，提高成本管理水平。

关键词：成本管理；中小企业；对策

ABSTRACT

Currently objectives and requirements more targeting cost management in the production process, for neglect, cost management, cost management process of the pin out of touch with the market, ignoring the pre-production product design and rational organization of factors of production cost management, particularly in the new project cost of waste seriously, the loss is great. On market terms, quality, technology, cost management company conscious awareness at all levels are not uniform, it was diminishing progressively from top to bottom, and the emergence of faults in some levels. Ignoring human intelligence active role in cost management. Positioning is not clear cost management, cost management strategy and corporate development strategies divorced on cost management company is also very large.

Based on the company’s current situation analysis, combined with cost management trends and to reflect on the challenges of the new economic development trend of Xi’an Putian Antenna Co., Ltd. as an example, that the company should change the following aspects of cost management awareness and enhance cost management tools, cost management and enhancement effect. Establish the concept of system management costs. Establish and maintain long-term business and establish a competitive advantage thinking. Establish the concept of cost-effectiveness and improve cost forecasting and decision-making. Establish the concept of scientific and technological innovation, adhere to the combination of technology and economy. Establish a people-oriented concept, build cohesion. Clear cost management in the enterprise strategic management role and positioning. Rationalization of cost management organization, establish and improve the modern cost management system, system. Cost and scientific management methods, improve, enrich, improve cost management content. Improve cost management tools. Accelerate the construction of small and medium enterprise cost management, improve cost management.

Key words: Xi’an Putian; cost management; SMEs

1绪论…………………………………………………… 1

1.1选题背景及意义………………………………………. 1

1.1.1选题背景……………………………………….. 1

1.1.2 研究意义………………………………………. 1

1.2国内外研究现状………………………………………. 2

1.2.1国外研究综述……………………………………. 2

1.2.2国内文献综述……………………………………. 3

1.3研究方法和思路………………………………………. 4

1.3.1研究方法……………………………………….. 4

1.3.2研究思路……………………………………….. 4

2中小企业成本管理相关基础理论……………………………….. 5