信首代理记帐事务所之小微企业成本核算的研究

信首代理记帐事务所之小微企业成本核算的研究摘要在当前社会中，伴随着中国市场经济飞速发展和科学技术进步，中国小微企业得到了持续快速的发展和扩张，然而小微企业却在国内外市场经济环境中处于激烈的竞争状态，企业进行成本核算时，同样面临着诸多弊端和负面影响。为强化我国小微企业成本核算工作，化解其成本核算中的不良弊端和影响，增强其国内国际经济市场竞争力，针对我国小微企业长期经济利益发展提出行之有效的措施与建议，对于我国小微企业长期的经济利益发展具有重要作用。本文则根据目前我国小微企业成本核算方面的情况，对小微企业成本核算方面存在的缺点和问题进行分析，并对这些缺点和问题带来的负面影响和对其提出有效的解决方案及其对策。关键词：小微企业，成本核算，问题，解决对策AbstractIn the current society,along with the rapid development of China's market economy andscientific and technological progress,China's small and micro-enterprises have been sustainedand rapid development and expansion,but small and micro-enterprises are in the domesticand international market economic environment in a state of fierce competition,the enterprisecosting,also faced with a number of drawbacks and negative impacts.In order to strengthenthe cost accounting work of China's small and micro-enterprises,to resolve the adversedisadvantages and impacts of its cost accounting,and to enhance the competitiveness of itsdomestic and international economic market,the long-term economic interests of China'ssmall and micro-enterprises to put forward effective measures and recommendations for thelong-term economic interests of China's small and micro-enterprises have an important role inthe development of long-term economic interests.This paper analyses the shortcomings andproblems of cost accounting in micro and small enterprises according to the current situationof cost accounting in China,and proposes effective solutions and countermeasures to thenegative impacts of these shortcomings and problems.Keywords:micro and small enterprises,cost accounting,problems,solutions andcountermeasures目录摘要…1绪论..……1.1研究背景...…11.2研究目的和意义12.文献综述及基本概念..。2.1文献综述.22.2小微企业的定义和特征.…22.3成本核算在小微企业中的重要性..…32.4市场对小微企业成本核算的需求.…·33小微企业成本核算现状......…53.1小微企业成本核算的方法.…S3.1.1作业成本法。53.1.2分类系数法.…53.1.3收入百分比方法.…53.1.4计划成本法等.…53.2信首代理记账事务所概况.………·3.2.1公司简介.53.2.2组织机构与岗位设置..。。。。。.。。。。。。。。。。。54小微企业成本核算存在的主要问题.·····….74.1核算方法单一，过程简单.…74.2关于成本分类与归集…74.3企业成本核算和管理的模式，手段都比较落后.…74.4成本核算人员综合素质亟待提升..…·74.5财务管理带来难题......….…85提高小微企业成本核算与管理水平的措施.·.··95.1改变企业成本核算和管理方式，手段..95.2企业管理层要注重成本核算和管理工作..............95.3建立企业内部成本核算和管理的科学体系..…95.4培养，引进企业成本核算和管理方面的合格人才…95.5树立全过程成本核算的意识，完善成本管理的战略定位.........106结论………116.1主要研究发现和结论.……116.2研究的局限性和未来研究的建议.……………11参考文献.………12