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安徽省中小企业成本管理存在的问题及对策
引用本文:董恒英.安徽省中小企业成本管理存在的问题及对策[J].经济研究导刊,2011(19):33-34.
作者姓名:董恒英
作者单位:淮南职业技术学院,安徽,淮南,232001
摘    要:中小企业已成为安徽崛起不可忽视的力量,但安徽省中小企业数量不足、体能不大且主要集中于第三产业,在成本管理上存在着目标定位狭窄、过度节约人力成本、成本管理方法和手段落后、产品无形损失严重等问题;要使安徽中小企业走内涵发展的道路,就要树立全过程成本管理的观点、加强成本管理与成本核算、改善成本管理手段等一系列工作。

关 键 词:中小企业  成本管理  安徽

Problems and Solutions to the Cost Manegement of Small and Medium-Sized Enterprises in Anhui Province
DONG Heng-ying.Problems and Solutions to the Cost Manegement of Small and Medium-Sized Enterprises in Anhui Province[J].Economic Research Guide,2011(19):33-34.
Authors:DONG Heng-ying
Institution:DONG Heng-ying(Huainan Vocational & Technical College,Huainan 232001,China)
Abstract:Small and medium-sized enterprises have become an important force with the rise of Anhui province.However,they are insufficient in numbers,physical fitness is not so good and mainly concentrates in the tertiary industry and there are some problems in their cost management,such as : narrow targeting,over-saving labor costs,backward ways and methods,and severe,intangible losses in products,etc.For the connotation development of SMEs In Anhui province,we must establish the views of the whole process of cost ma...
Keywords:small and medium-sized enterprises  cost management  An hui  
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