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四川理工学院学年论文浅析生产型中小企业的成本控制——以四川省绵春贡酒业有限公司为例学生: 何秀兰学号: 08111020114 专业: 会计学班级: 通用会计 指导教师: 王雄健四川理工学院经济与管理学院二O一二年七月四川理工学院学年论文摘要改革开放以来,我国的中小企业在市场经济大潮中,不断发展。作为商品经济的产物,我国中小企业很好地适应了市场的不断变化,占据了国民经济的“半壁江山”。但中小企业在市场经济中仍然处于较为弱势的竞争地位,尤其在目前严峻的经济形势下,大多中小企业面临着十分严重的生存危机。中小企业自身成本控制意识淡薄、制度不完善,导致了这些中小企业在运营中有严重的资源浪费及产生高昂的成本, 缩减了利润。这些威胁着中小企业的生存和发展。本文意图以生产型中小企业——四川省绵春贡酒业有限公司为例进行论述,以阐述中小企业目前成本控制方面存在的问题并提出战略性的解决方案,并使成本控制制度能在中小企业很好的发挥作用,使其在复杂的多变的经济竞争中取得比较有利位置。关键词: 成本控制,中小企业,问题,对策四川理工学院毕业论文(设计) ABSTRACT Chinese small and medium-sized enterprises (SMEs) have been expanding by swimming with the tide of market-directed economy since reforming and opening to the outside world. As result modity economy, Chinese SMEs adapt to the unceasing change of market and occupy half of national economy. These SME, however, are not ina dominant position and the situation deteriorates due to serious economic states. Most of them are faced with bankruptcy. Bing lack of strong sense of cost-control and systems imperfect, these SMEs waste large amount of resources and pay high cost so that their benefits are curtailed. All these elements turn out to be threat for SMEs ’ surviving and developing. My thesis aims at exemplifying the problems on SMEs ’ cost-control with Mian Chun Co Ltd, which isa production model of SMEs, and put forward strategic countermeasures to facilitate cost-control systems for SMEs and earn SMEs paratively favorable position plex petition. Key word s: cost-control , SMEs , problems , countermeasure 四川理工学院毕业论文(设计) 目录 1前言...................................................................................................................................................................... 1 2成本控制的含义和内容.......................................................................................................................................... 1 成本控制的含义......................................................................................................................................... 1 成