山东交通科技

企业是以盈利为目的的社会团体,追求的是经营利润最大化,其开展各项活动的最终目标是实现企业价值最大化,而进行成本控制则是实现这一目标的重要手段。我国的大部分中小型企业成本控制程度较差,生产效率较低,运作流程较混乱,所以生产成本均较高,对企业内部成本控制进行科学、合理的整顿,在生产成本控制方面大有潜力可挖。本文从中小企业成本控制的重要性入手,对中小企业成本控制中存在的一些问题进行分析,试探讨成本控制的有效方法。

The enterprise is a social group which takes gains as the goal,what it pursues is the operating profit maximization,the ultimate objective that carries out each action is to realize the enterprise value maximization,the cost control is a good measure to make this goal come true.The cost control of our country's majority small and medium-sized enterprise is bad,the production efficiency is low,the operation flow is chaotic,therefore the production cost is high,the science and reasonable reorganization to the enterprise interior cost control has the potential in the production cost control.Based on the small and medium-sized enterprise cost control importance,this article carry the problems in the small and medium-sized enterprise cost control to on the analysis with the example,tries to discuss the effective method of the cost control.