中小企业财务管理中成本控制面临的挑战及对策
摘 要
本研究旨在探讨中小企业财务管理中成本控制的作用、面临的挑战及应对策略。首先，通过梳理成本控制基础理论和财务管理理论，为研究提供理论支撑。其次，分析中小企业的特征及其对成本控制的影响，明确研究对象的特殊性。接着，从提升企业经济效益、增强市场竞争力、促进企业可持续发展三个方面阐述成本控制在中小企业财务管理中的重要作用。随后，深入剖析中小企业在财务管理中成本控制面临的成本意识薄弱、成本核算方法不科学、过度依赖传统成本控制方法以及外部环境不确定性等挑战。最后，针对这些挑战，提出强化成本意识与文化建设、完善成本核算与信息系统、采用多元化成本控制手段以及灵活应对外部环境变化等应对策略。
关键词：中小企业；成本意识；经济效益
ABSTRACT
This study aims to explore the role of cost control, facing challenges and coping strategies in the financial management of SMEs. First of all, the basic theory of cost control and financial management theory are sorted out to provide theoretical support for the research. Secondly, the characteristics of small and medium-sized enterprises and their impact on cost control are analyzed to clarify the particularity of the research ob ject. Then, the important role of cost control in the financial management of small and medium-sized enterprises is expounded from three aspects: improving the economic benefits of enterprises, enhancing the market competitiveness and promoting the sustainable development of enterprises. Subsequently, in-depth analysis of sme cost control in financial management faced with weak cost awareness, unscientific cost accounting methods, excessive reliance on traditional cost control methods and external environment uncertainty and other challenges. Finally, in view of these challenges, the paper puts forward coping strategies such as strengthening cost awareness and cultural construction, improving cost accounting and information system, adopting diversified cost control means and flexibly responding to changes in external environment.
KEY WORDS： Small and medium-sized enterprises; cost awareness; economic benefits
目 录
摘 要 I
ABSTRACT II
1 绪论 1
1.1 研究背景及意义 1
1.2 国内外研究现状 1
1.3 研究目的及内容 2
2 相关理论概述 2
2.1 成本控制基础理论 2
2.2 财务管理理论 3
2.3 中小企业特征分析 3
3 成本控制在中小企业财务管理中的作用 4
3.1 提升企业经济效益 4
3.2 增强市场竞争力 4
3.3 促进企业可持续发展 5
4 中小企业财务管理中成本控制面临的挑战 5
4.1 成本意识薄弱 5
4.2 成本核算方法不科学 6
4.3 过度依赖传统成本控制方法 6
4.4 外部环境不确定性 7
5 应对中小企业财务管理中成本控制挑战的对策 7
5.1 强化成本意识与文化建设 7
5.2 完善成本核算与信息系统 8
5.3 多元化成本控制手段 8
5.4 灵活应对外部环境变化 8
结论 10
致 谢 11
参考文献 12
摘 要
本研究旨在探讨中小企业财务管理中成本控制的作用、面临的挑战及应对策略。首先，通过梳理成本控制基础理论和财务管理理论，为研究提供理论支撑。其次，分析中小企业的特征及其对成本控制的影响，明确研究对象的特殊性。接着，从提升企业经济效益、增强市场竞争力、促进企业可持续发展三个方面阐述成本控制在中小企业财务管理中的重要作用。随后，深入剖析中小企业在财务管理中成本控制面临的成本意识薄弱、成本核算方法不科学、过度依赖传统成本控制方法以及外部环境不确定性等挑战。最后，针对这些挑战，提出强化成本意识与文化建设、完善成本核算与信息系统、采用多元化成本控制手段以及灵活应对外部环境变化等应对策略。
关键词：中小企业；成本意识；经济效益
ABSTRACT
This study aims to explore the role of cost control, facing challenges and coping strategies in the financial management of SMEs. First of all, the basic theory of cost control and financial management theory are sorted out to provide theoretical support for the research. Secondly, the characteristics of small and medium-sized enterprises and their impact on cost control are analyzed to clarify the particularity of the research ob ject. Then, the important role of cost control in the financial management of small and medium-sized enterprises is expounded from three aspects: improving the economic benefits of enterprises, enhancing the market competitiveness and promoting the sustainable development of enterprises. Subsequently, in-depth analysis of sme cost control in financial management faced with weak cost awareness, unscientific cost accounting methods, excessive reliance on traditional cost control methods and external environment uncertainty and other challenges. Finally, in view of these challenges, the paper puts forward coping strategies such as strengthening cost awareness and cultural construction, improving cost accounting and information system, adopting diversified cost control means and flexibly responding to changes in external environment.
KEY WORDS： Small and medium-sized enterprises; cost awareness; economic benefits
目 录
摘 要 I
ABSTRACT II
1 绪论 1
1.1 研究背景及意义 1
1.2 国内外研究现状 1
1.3 研究目的及内容 2
2 相关理论概述 2
2.1 成本控制基础理论 2
2.2 财务管理理论 3
2.3 中小企业特征分析 3
3 成本控制在中小企业财务管理中的作用 4
3.1 提升企业经济效益 4
3.2 增强市场竞争力 4
3.3 促进企业可持续发展 5
4 中小企业财务管理中成本控制面临的挑战 5
4.1 成本意识薄弱 5
4.2 成本核算方法不科学 6
4.3 过度依赖传统成本控制方法 6
4.4 外部环境不确定性 7
5 应对中小企业财务管理中成本控制挑战的对策 7
5.1 强化成本意识与文化建设 7
5.2 完善成本核算与信息系统 8
5.3 多元化成本控制手段 8
5.4 灵活应对外部环境变化 8
结论 10
致 谢 11
参考文献 12
