中小型制造企业成本核算与管理问题探析  

An Analysis of Cost Keeping and Management in Small and Medium-sized Manufacturing Enterprises

作　　者：茅瀛怀[1] 

机构地区：[1]宁波职业技术学院,浙江宁波315800

出　　处：《华东经济管理》2007年第7期152-155,共4页East China Economic Management

基　　金：浙江省教育厅科研项目:<我省中小型制造企业成本核算与管理问题研究>[20050073]

摘　　要：中小企业是我国国民经济的重要组成部分,但它们普遍存在着核算不规范、管理层次不高,管理思想和方法落后,很难适应激烈的市场竞争。文章在对浙江省中小型制造企业成本核算与管理的现状进行调查分析的基础上,对企业在成本核算与管理方面存在的问题进行了分析,并提出了规范成本核算加强成本管理的几点意见。Small and medium- sized manufacturing enterprises are major parts in our national economy, however, non- standard checking, poor management personnel and methods commonly exist, which make it difficult to meet fierce market competition. This paper is based on the analysis of existing problems of cost keeping and management in small and medium - sized manufacturing enterprises in Zhejiang province and provides concerning advice on strengthening cost management and standardizing cost keeping.

关 键 词：成本核算 成本管理 中小企业 制造企业 

分 类 号：F275[经济管理—企业管理]