中小型企业成本管理探讨

第一章 绪论·······················································3

1. 1 成本概述····················································3

 1.1.1 成本的概念·············································3

 1.1.2 成本的分类·············································4

1. 2 成本管理概述················································4

 1.2.1 成本管理的含义·········································4

 1.2.2 成本管理的发展阶段·····································4

第二章 企业成本管理···············································5

2. 1 成本管理的意义··············································5

2. 2 降低成本对于成本管理的意义以及降低成本的措施················5

 2.2.1 降低成本的意义·········································5

 2.2.2 降低成本的措施·········································5

2. 3 成本管理在中小型企业中存在的问题以及对策····················6

 2.3.1 中小型企业成本管理存在的问题···························6

 2.3.2 加强中小型企业成本管理的对策···························7

第三章 沃尔玛成本管理分析·········································8

3. 1 沃尔玛概述···················································8

3. 2 沃尔玛的成本管理············································9

 3.2.1 物流成本管理···········································9

 3.2.2 库存成本管理···········································9

 3.2.3 配送成本管理··········································10

结论······························································11

参考文献··························································12

内 容 摘 要

企业是社会的重要支柱，企业对于成本管理的好坏直接关系到他们自身的利益。如果一个企业可以控制好成本则可以增强自身产品的竞争力，扩大市场占有率，从而提高盈利水平。随着现代科技的发展给企业的自身环境也带来了巨大的变革，也加大了企业对于成本的管理。对于中小型企业来说，应加大对成本的管理，建立与现代企业相适应的成本管理制度才能更好的在这个竞争激烈的社会上有一个立足之地。

关键词：成本 ；成本管理；中小型企业