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。
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 management,strengthen the cost management and cost accounting,improve the ways of cost management,etc.
出处
《经济研究导刊》
2011年第19期33-34,共2页
Economic Research Guide
关键词
中小企业
成本管理
安徽
small and medium-sized enterprises
cost management
An hui
