中小企业成本管理存在问题及对策-以承德华净活性炭有限公司为例

本科论文AbstractIn the context of economic globalization,the new international pattern and market trendshave prompted the birth of a number of small and medium-sized enterprises in China.Theseenterprises have promoted China's economic development in a certain sense.With the in-depthdevelopment of China's economy,if SMEs want to gain an advantage in the fierce marketcompetition,they must formulate a cost management strategy suitable for the development of theenterprise.This article starts from the basic theory of cost management,combined with the researchresults of domestic and foreign relevant literature and the basic situation of Chengde HuajingActivated Carbon Co.,Ltd.,it is found that Chengde Huajing Activated Carbon Co.,Ltd.has thefollowing problems in the cost management process:there is no comprehensive costforecastThere is no strict cost control,the cost management method is backward,and the costmanagement awareness is weak,And further analysis pointed out that the company has defects inthe cost management system,the quality of management personnel,the responsibilities betweenfunctional departments,the recognition of value,and the integrity of the market;therefore,itproposes corresponding solutions,one is to improve the internal control in cost management,The second is to pay attention to the company's overall cost management,the third is to improvethe company's procurement management model,the fourth is to improve the company's costaccounting management methods,and the fifth is to strengthen the cost management awarenessof the company;Finally,it proposes new ideas for building China's SME cost management Itelaborated from the four aspects of innovating the cost management concept of SMEs,formulating a differentiated strategy for resilient economy,ensuring an effective strategyimplementation process,and standardizing enterprise information management.Key words:middle and small-sized enterprises;cost management;Problems and Countermeasures