中小企业的成本核算论文摘要+现状对策
摘 要
成本是企业产品定价和编制财务成本报表的重要依据。企业在制定产品销售价格时，要综合考虑产品成本、目标利润、产品的市场竞争力、市场价格等因素。产品成本核算不准确，向企业决策层提供了失真的成本信息，会导致产品定价不合理，从而影响企业的总体利益。成本核算直接影响着企业的财务经营成果及分配。在成本管理中，成本核算准确及时，成本分析便有了坚实基础，合理的成本分析可及时发现成本管理中存在的问题，挖掘企业活力，提高企业利润。在中小企业发展历程中，中小企业已成为一股新鲜的动力，带动经济的增长。然而在激烈的市场竞争中，中小企业追求利润最大化成为必然毕业论文 。因此，对于中小企业的成本核算应着手加强建设。通过对中小企业的成本核算分析，可以看出现代中小企业成本核算存在的问题，并引起各方的重视。
关键词：成本 成本核算 会计准则
ABSTRACT
Cost is the product prices and costs of preparing the financial statements based on the important. Enterprises in the formulation of the products prices,Comprehensive consideration to the product cost, objective and profit of the market competitiveness and market prices and other factors. Product costing inaccurate, To the enterprise policy level of the cost of providing information, Will result in products pricing is not reasonable, Thus the overall interests of enterprises. Costing directly affects the financial management and distribution. In the costs management ,Timely and accurate costing, Cost analysis have a solid foundation, Reasonable cost analysis is that costs management problems in the mining enterprise vitality, and increase corporate profits. In the enterprises development process, the small and medium-sized enterprises has become a breath of fresh impetus to spur economic growth. However, at vehemence of market competition, medium and small-sized enterprises maximum profit as surely. Therefore, the cost of accounting for medium and small-sized enterprises should be to strengthen the building. For medium and small-sized enterprises through the costs calculation and analysis, I can see that modern cost accounting problems and causes of the parties.
Key words: cost；costing；accounting principle
目 录
中文摘要 I
英文摘要 II
一 引言 1
（一）目的及意义 1
（二）本文研究的思路及内容体系 2
二 成本核算概述 4
（一）成本核算 4
（二）成本核算方法概述 5
（三）成本核算的重要性 6
三 中小企业成本核算现状及分析 8
（一）公司简介 8
（二）成本费用 8
（三）该公司成本核算流程 9
（四）该公司成本核算存在的问题 10
（四）中小企业成本核算存在的普遍问题 11
（五）中小企业成本核算存在问题的原因 13
四 改进措施 15
（一）企业自身改善 15
（二）加强外部环境建设 16
五 总结 19
参考文献 20
致 谢 21,2578