(最新)浅谈中小企业产品成本核算方法.doc

摘要
近年来,随着我过经济全球化的迅速发展,企业之间的竞争日趋激烈,企业成本是企业产品或服务价格的基础,成本领先是企业进行竞争的基本战略,成本核算的质量关系着企业的竞争和可持续发展的能力,尤其是还在处于成长中的中小型企业。加强成本核算为现代企业管理的核心内容。然而我国中小企业成本核算的现状不容乐观,其中存在着很多的问题,使得企业在市场竞争中处于劣势。所以成本核算是现阶段企业急需完善和提高的。尤其是中小企业因为自身的各种原因限制,财务人员的不全导致成本核算无法达到预期的目的。故此结合当前中小企业成本核算现状,通过对其的问题进行分析,以实现成本核算的简易和中小企业对作业成本法实行的分析。
关键词:成本核算; 中小企业; 作业成本法
Abstract
In recent years, as I have the rapid development of economic globalization, petition among enterprises, enterprise's cost is the basis for enterprise product or service price, cost leadership is the basic strategy of petition, cost of quality of petition ability and sustainable development, particularly in the growth of small and medium enterprises. Strengthening cost accounting for core elements of modern enterprise management. Cost accounting for small and medium enterprises in our country's situation is not optimistic, however, there are a lot of problems, make petitive disadvantage in the market. Costing is enterprises ' need to improve and increase at the present stage. Especially small and medium enterprises because of their limits for various reasons, financial officer do not result in cost accounting failed to achieve the desired purpose. Therefore, combined with current situation of cost accounting for small and medium enterprises, through its analysis of the issues, to realize the cost imposed on activity-based cost analysis summary and small and medium-sized enterprises.
Keyword: Cost accounting; Small and medium-sized enterprise;Activity Based Costing
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