我国中小企业成本管理探析

在当今激烈的市场竞争环境中，成本的降低是增加利润的有效方法之一，降低成本已成为企业发展首先要解决的重要问题。一个企业要想在庞大的市场中站稳脚跟、寻求发展，就必须适应市场经济的要求，让企业低投入、高产出。为推动中小企业的成本管理，必须从成本入手，并针对中小企业成本管理存在的问题，提出降低成本的可行途径。

Analysis of Cost Management of China's Small and Medium-sized Enterprises

In today＇s competitive market environment, cost reduction is an effective means to increase profit and has become a preeminent problem for enterprises now. To achieve stability and progress, an enterprise has to ad- just to market economy＇s demands, reduce cost and increase production. To promote cost management of small and medium-sized enterprises, we must first deal with cost, and propose feasible means to solve the problems in the cost management of small and medium-sized enterprises.