浅析中小型企业会计成本控制问题——以羽丝服饰有限公司为例
摘要：会计成本是企业管理中的重要部分之一，对企业的持续发展起着无可忽视的作用。现阶段国民经济不停发展，中小企业在其中的作用愈来愈突出。企业的生产经营目标在于利润最大化，面对全新的市场经济环境，要通过有效的成本控制提高利益，壮大自身以稳固发展之道。本文就宿迁市羽丝服饰有限公司成本控制工作中的问题进行分析，并提出相应的对策和建议。
关键词：中小型企业；会计成本控制；宿迁市羽丝服饰有限公司
Analysis of Medium and Minor Enterprises Accounting Cost Cntrol——a Case study of Suqian Feather Clothing Co.,LTD
Abstract: Accounting cost is one of the important parts of enterprise management and plays an indispensable role in the sustainable development of enterprises. At the present stage, the national economy keeps developing, and the role of small and medium-sized enterprises in it is becoming more and more prominent. The aim of production and operation of enterprises is to maximize profits. Faced with the new market economy environment, we should improve profits through effective cost control and strengthen ourselves to develop steadily. This paper analyses the problems in cost control of Suqian Feather Garment Co., Ltd. and puts forward corresponding countermeasures and suggestions.
Key words:Small and medium-sized enterprises; accounting cost control;
一、绪论
企业生产经营追求的目标是利润最大化，而影响企业的关键因素是成本，因此系统全面、合理科学的发现成本控制中存在的问题，并提出相应的解决措施，可以有效提高企业盈利水平、增强企业竞争力、加强经济核算、完善企业管理体制。随着全球经济的影响，中小型制造企业危机四伏，其中企业的成本控制就是一个薄弱环节。因此，分析中小型企业的成本控制问题是一项重要工作，关系到中小型企业的生存与发展，也是摆在经营者、财务工作者、管理者面前的关键性课题。
当下，本人在宿迁羽丝服饰有限公司从事会计工作的实习，工作主要的内容为日常记账、银行存款的记录、现金的出入过程和变化，同时协助进行如原材料、库存商品等存货的清查以及产品的收发并对存货日常凭证进行处理，对企业的生产流程和成本进行核算，本文即针对企业的成本控制进行分析和研究。
（一）研究背景及意义
随着我国社会主义市场经济的发展，中小型企业的数量不断增加，而目前我国市场竞争日益激烈，中小型企业一个接一个的倒下，存活率可以说相当之低。这就要求我国中小企业在经营生产中必须进行有效的成本控制。但是，就目前经济形势，卖方市场逐渐向买方市场转变，企业在过度削减成本后往往忽视了产品的质量和数量问题。因此，进行有效的成本控制，可以提高企业盈利水平、增强企业竞争力、推动技术创新，是企业必须实行改造的一个重要任务。在这种背景下，本文对宿迁羽丝服饰有限公司成本控制存在的问题以及解决措施进行深入分析探讨。
1.成本控制的含义
简单地说，成本控制通过一系列方法计算产品成本，然后管理者分析计算成本和往期成本的变化，发现问题，并采用相应的解决方案来实现成本节约和成本管理优化的目标。
2.成本控制的内容
所谓成本控制，是企业一定时期预先建立的成本管理目标，由成本控制主题在其职权范围内，在生产耗费发生以前和成本控制过程中，对各种影响成本的因素和条件采取的一系列预防和调节措施，以保证成本管理目标实现的管理行为。简而言之，成本控制是一种管理行为，为了实现目标而进行。
3.成本控制的作用
理论结合实际，合理控制产品成本，增加产量，节约支出，强化会计能力，优化计算方法，提高成本管理水平，逐步为企业找到最合适的成本控制方法。
4.成本控制的意义
系统全面、合理科学的发现成本控制中存在的问题，并提出相应的解决措施，可以有效提高企业盈利水平、增强企业竞争力、加强经济核算、完善企业管理体制。
目 录
摘要、关键词 ·····················································································1
一、绪论 ···························································································1
（一）研究背景及意义 ·········································································2
（二）国内外研究现状 ·········································································2
二、宿迁市羽丝服饰有限公司成本现状 ····················································3
（一）宿迁市羽丝服饰有限公司简介 ·······················································3
（二）企业曾本管理岗位职责及成本控制内容············································4
三、宿迁市羽丝服饰有限公司的主要问题··················································4
（一）利用地域优势降低成本·································································6
（二）技术落后，缺乏技术创新······························································6
（三）缺乏对市场需求的认知·································································7
（四）分析中小型企业成本控制的必要性··················································8
四、分析宿迁市羽丝服饰有限公司成本控制存在的问题································9
（一）企业管理者成本意识淡薄······························································9
（二）成本管理方法落后 ······································································9
（三）成本核算及其资料、信息方面存在的问题········································10
（四）忽视市场需求，盲目生产·····························································10
（五）成本控制与技术创新不同步··························································11
五、优化企业生产成本控制的对策 ·························································11
（一）增强成本意识，实行全管理··························································11
（二）不可忽视隐形成本，扩大成本控制范围···········································11
（三）完善成本方面资料信息································································12
（四）树立和谐成本观念，保证产品质量、成本、效益有机统一···················12
（五）树立创新意识，发展成本控制技术创新···········································12
六、结论···························································································13
参考文献 ··························································································14
参考文献
[1]刘远洋.中小型制造企业成本控制研究——以M公司为例[J].财会研究,2013,11.
[2]盛鑫.中小制造企业采购成本控制研究——以A公司为例[J].经济研究导刊,2011,8.
[3]崔然红.中小型制造企业质量成本关系现状研究 [J].现代商贸工业,2012,10.
[4]贺喜斌.成本控制问题研究[J].投资与合作：学术版,2015,5.
[5]李艳.中小企业成本控制分析[J].经济研究导刊.2018.0.
[6]邵勇.加强中小型制造企业生产成本控制的研究[J].2010.6.
[7]李亚男.企业会计成本控制问题研究[J].消费电子.2013.6
