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holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to create a group of the city, the province's \XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding base construction. Four is the mechanism innovation of the artcle. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, professional level. Advance the reform of property right system in rural areas, to pay special attention to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort to promote the province's \on system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closely linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to extensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of bleaching, such as waste reduction, flowering tree \carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the \anning ahead, because villge system, combination classification implementation, demolition, alteration simultaneously\cy, vigorously implement the \autiful countryside construction, actively promote \autiful house\ot expansion. Around 104 national road, Ling Road, longjindadao, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, boutique village breed characteristics. No matter which

浅谈中小企业成本控制问题

中小企业是我国社会发展中一支重要的力量。根据统计，目前中国中小企业超过400多万家，占全国企业总数的90%。为城镇再就业提供了更多的机会。但是，据最新数据显示，2011年前7个月整体利润率不到3%，10%左右的企业在升级，20%左右的企业在转型，而70%的中小企业面临严重的生存困境。究其原因，外部环境最显著的就是融资难，大概只有10%的中小企业能够从正规银行体系得到贷款。内部环境中，有大多数企业因为成本管理薄弱，造成支出大于收入，长期亏损。为此，找出中小企业成本管理中出现的问题并研究对策，促使中小企业的发展。

成本管理是企业经营管理的一个重要组成部分，成本管理的主体应该是企业，成本管理的动力也应来自于企业内部经营管理的需要。但是有些中小企业领导者并未充分意识到这一点，忽视了成本管理在企业经营管理中的重要地位。有的领导者认为成本统计只是鸡毛蒜皮的小事，很少过问；还有的领导者认为企业产品结构简单，生产周期短、工序少，没必要重视成本统计，导致企业经济效益与成本管理脱节、市场竞争与成本管理脱节。因此，企业领导者的成本控制意识薄弱严重制约了现代中小企业生产经营成本的降低。

现在许多企业还停留在传统的成本控制阶段，而传统的成本控制只立足于短期效益。局限于产品的生产过程控制，缺乏对生产经营全方位的考

s long as they caught up peach Lake and village after eight acres to create a standard, even if the County financial to be nervous, the County Government will fulfil their commitments, and 3 million Yuan/village of subsidies. Third, we must pay special attention to development of beauty industry. Construction and traditional villages and beautiful countryside protection of history and culture village, rural tourism, bed and breakfast in combining economic, on rural tourism development in precise and accurate positioning, precision marketing, supply, and vigorously promote the beautiful rural landscape of rural tourism complex, line, fashion boutique farm village construction and strive to build a group of XX feature quality boutique accommodation project. (C) efforts to get farmers to become even richer. \ll-off, the key to fellow\hree agriculture\on was improving farmers ' welfare, improving farmers ' living standards. Focus on three aspects: one is \ income-generating\ctively developing thecharacteristic agriculture, processing, e-commerce, farm and bed and breakfast in economy, ensure a stable operating income growth. Deepen the \empowering the reform, promoting the property income growth. Strengthening of farmers ' skills training, increase employment levels, promoting sustained growth in wage income. Guide enterprises to strengthen social responsibility, equality and mutual benefit, and signed a contract of purchase and sale of agricultural products for farmers, cooperatives and farmers are encouraged \ed earnings + share\stribution system, sharing the value-added benefits of industrial development. Second in the growing collective efforts. City has developed the implementation of village-level collective economy three years cultivating meter, Requires three years of hard work and largely kongkecun, the majority of villages have operating income. Against this target, we have to be based on local conditions, use your head, and actively explore and find ways, and ensure completion of tasks in the city. Third, work on strengthened safeguards. Advancing precision of poverty, improve the low-income household tracking, dynamic management mechanism, especially for \ployed can hold, unable to get out of poverty\y, further strengthening the fallback of subsistence allowances and social assistance, and address the basic needs of poor people. Deepening the reform of public services in rural areas, focus on resolving prominent weakness of rural public service and people's livelihood facilities, such as through the teaching, medical and other ways to improve educational levels, improving health conditions in rural areas. By encouraging the Central village to set up day care centres to promote old-age home, rural elderly pension problems. Third, firmly grasp and continued to play well \he war on February 29 this year, the province's \holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to create a group of the city, the province's \XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding base construction. Four is the mechanism innovation of the article. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, professional level. Advance the reform of property right system in rural areas, to pay special attention to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort to promote the province's \Trinity\on system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closely linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to extensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of bleaching, such as waste reduction, flowering tree \carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the \anning ahead, because villge system, combination classification implementation, demolition, alteration simultaneously\cy, vigorously implement the \autiful countryside construction, actively promote \autiful house\ot expansion. Around 104 national road, Ling Road, longjindadao, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, boutique village breed characteristics. No matter which 虑。许多中小企业通过提高产量降低单位产品分担的固定成本，这种做法导致企业忽视了产品的市场需求，片面地通过提高产量来降低产品成本，通过存货的积压将生产过程发生的成本转移或隐藏于存货，提高短期利润。造成这种现象的原因就在于企业成本管理缺乏战略观念，在复杂多变、高度竞争的市场环境中显得力不从心，不利于企业持续生产发展，不符合现代成本控制的宗旨。

由于企业管理者的意识淡薄，导致成本管理的方式、方法处于较为混乱的状态。成本控制按照成本发生的先后分为：事先控制、事中控制和事后控制。这种成本控制模式忽视了产品生产其他环节上的成本控制，不能全面正确地反映企业的成本信息，误导企业管理决策者的决策，已不能适应现代成本控制的需要，从而制约企业获得长期竞争优势。

在成本核算方法上，大多数中小企业采取的传统的成本核算方法，即包括以汇总、分配、再汇总的形式计算织造产品成本和以标准成本为核心手段进行成本预算。但是，先进的“以顾客为核心”的作业成本管理方法，并未得到推广。

企业一直把提高产品质量与降低成本的目光紧紧地盯住在生产制造与检验过程,结果精力花费了不少,成本付出了很多,但却是收效平平。其原因就是只注重了制造与检验的环节,而忽视了影响质量与成本的其他环节,其中设计开发便是一个重要环节。现代设计认为,产品质量的优劣首先是设计,其次才是制造和检验,并提出产品质量的“源流控制”理论,即设

s long as they caught up peach Lake and village after eight acres to create a standard, even if the County financial to be nervous, the County Government will fulfil their commitments, and 3 million Yuan/village of subsidies. Third, we must pay special attention to development of beauty industry. Construction and traditional villages and beautiful countryside protection of history and culture village, rural tourism, bed and breakfast in combining economic, on rural tourism development in precise and accurate positioning, precision marketing, supply, and vigorously promote the beautiful rural landscape of rural tourism complex, line, fashion boutique farm village construction and strive to build a group of XX feature quality boutique accommodation project. (C) efforts to get farmers to become even richer. \-off, the key to fellow\culture\proving farmers ' welfare, improving farmers ' living standards. Focus on three aspects: one is \ng income-generating\developing the

characteristic agriculture, processing, e-commerce, farm and bed and breakfast in economy, ensure a stable operating income growth. Deepen the \s empowering the reform, promoting the property income growth. Strengthening of farmers ' skills training, increase employment levels, promoting sustained growth in wage income. Guide enterprises to strengthen social responsibility, equality and mutual benefit, and signed a contract of purchase and sale of agricultural products for farmers, cooperatives and farmers are encouraged \nteed earnings + share\bution system, sharing the value-added benefits of industrial development. Second in the growing collective efforts. City has developed the implementation of village-level collective economy three years cultivating meter, Requires three years of hard work and largely kongkecun, the majority of villages have operating income. Against this target, we have to be based on local conditions, use your head, and actively explore and find ways, and ensure completion of tasks in the city. Third, work on strengthened safeguards. Advancing precision of poverty, improve the low-income household tracking, dynamic management mechanism, especially for \oyed can hold, unable to get out of poverty\engthening the fallback of subsistence allowances and social assistance, and address the basic needs of poor people. Deepening the reform of public services in rural areas, focus on resolving prominent weakness of rural public service and people's livelihood facilities, such as through the teaching, medical and other ways to improve educational levels, improving health conditions in rural areas. By encouraging the Central village to set up day care centres to promote old-age home, rural elderly pension problems. Third, firmly grasp and continued to play well \ng the war on February 29 this year, the province's \2

holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to create a group of the city, the provnce's \XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding base construction. Four is the mechanism innovation of the article. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, professional level. Advance the reform of property right system in rural areas, to pay special attention to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort to promote the province's \on system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closely linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to extensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of bleaching, such as waste reduction, flowering tree \carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the \anning ahead, because villge system, combination classification implementation, demolition, alteration simultaneously\cy, vigorously implement the \autiful countryside construction, actively promote \autiful house\ot expansion. Around 104 national road, Ling Road, longjindadao, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, boutique village breed characteristics. No matter which 计阶段是“上游”,制造和检验分别是“中游”和“下游”。抓好了上游控制,中、下游控制就容易。

大企业中，一般采用集中采购方式来降低存货成本，资金越雄厚，采购的数量就越大，和供应商的谈判谈判能力就越强，争取到低成本的几率就增大了很多。但是对于广大中小企业来说，没有雄厚的采购资金，产品线比较单一，产品销售量也没有达到一定规模，无法像大企业进行大规模的集中采购，这种情况下，中小企业的采购成本无法有效降低。而采购存货的资金，就中小企业而言，一般为流动资产总额的40%~50%，企业从最初采购存货时的管理不当，忽视库存占用资金的多少，发展到最后企业存货挤压，流动资金严重紧缺，造成资金周转速度明显减缓，在一定程度上影响了企业的正常生产经营活动，控制存货成本的问题，也成为困扰中小型企业发展的难点。

任何领导层决策的失误,都要由整个企业承担损失。由于产品开发、市场选择、资金运作不当,或者优柔寡断、议而不决而丧失的发展机会,都直接或间接增加企业开支,必然拉动产品成本上升。

中小企业虽然营销渠道较短,但由于促销活动频繁,人员费用过大,单位产品营销费用一般偏高,产品档次不高,容易过时,有时会陷入要么退出市场,要么降价促销,压缩利润空间,甚至蒙受亏损的两难境地。另外虽然企业组织结构相对简单,但随着规模不断扩大,仍免不了设置或增添若干职能单位,加之对外应酬面广,行政管理费用难以控制,甚至大幅超支,这

s long as they caught up peach Lake and village after eight acres to create a standard, even if the County financial to be nervous, the County Government will fulfil their commitments, and 3 million Yuan/village of subsidies. Third, we must pay special attention to development of beauty industry. Construction and traditional villages and beautiful countryside protection of history and culture village, rural tourism, bed and breakfast in combining economic, on rural tourism development in precise and accurate positioning, precision marketing, supply, and vigorously promote the beautiful rural landscape of rural tourism complex, line, fashion boutique farm village construction and strive to build a group of XX feature quality boutique accommodation project. (C) efforts to get farmers to become even richer. \-off, the key to fellow\culture\proving farmers ' welfare, improving farmers ' living standards. Focus on three aspects: one is \ng income-generating\developing the

characteristic agriculture, processing, e-commerce, farm and bed and breakfast in economy, ensure a stable operating income growth. Deepen the \s empowering the reform, promoting the property income growth. Strengthening of farmers ' skills training, increase employment levels, promoting sustained growth in wage income. Guide enterprises to strengthen social responsibility, equality and mutual benefit, and signed a contract of purchase and sale of agricultural products for farmers, cooperatives and farmers are encouraged \nteed earnings + share\distribution system, sharing the value-added benefits of industrial development. Second in the growing collective efforts. City has developed the implementation of village-level collective economy three years cultivating meter, Requires three years of hard work and largely kongkecun, the majority of villages have operating income. Against this target, we have to be based on local conditions, use your head, and actively explore and find ways, and ensure completion of tasks in the city. Third, work on strengthened safeguards. Advancing precision of poverty, improve the low-income household tracking, dynamic management mechanism, especially for \oyed can hold, unable to get out of poverty\engthening the fallback of subsistence allowances and social assistance, and address the basic needs of poor people. Deepening the reform of public services in rural areas, focus on resolving prominent weakness of rural public service and people's livelihood facilities, such as through the teaching, medical and other ways to improve educational levels, improving health conditions in rural areas. By encouraging the Central village to set up day care centres to promote old-age home, rural elderly pension problems. Third, firmly grasp and continued to play well \ng the war on February 29 this year, the province's \3

holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to create a group of the city, the province's \XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding base construction. Four is the mechanism innovation of the article. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, professional level. Advance the reform of property right system in rural areas, to pay special attention to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort to promote the province's \Trinity\on system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closely linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to extensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of bleaching, such as waste reduction, flowering tree \carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the \anning ahead, because villge system, combination classification implementation, demolition, alteration simultaneously\cy, vigorously implement the \autiful countryside construction, actively promote \autiful house\ot expansion. Around 104 national road, Ling Road, longjindadao, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, boutique village breed characteristics. No matter which 势必会增加产品的成本。

当其他因素不变时，降低成本就意味着利润的相对增加，而利润最大化是企业永远追求的目标。同时，降低成本，增强了企业抗御经营风险的能力，增强了企业的竞争力。由于降低了成本，通过销售产品能收回投入在成本上的资金，使企业的生产能正常地运行下去，又由于有了积累，可以将其用于企业的扩大再生产，企业的规模也可随之扩大，由此可形成良性循环。

但是，如果片面地强调生产过程的成本控制，通过提高产量来降低产品成本，造成存货的积压，将生产过程发生的成本转移或隐藏于存货，虽然提高了短期利润，但不利于长期利润目标的实现。只有从企业产品的设计、生产、营销、交货等基本活动以及对产品起辅助作用的辅助活动等等全方位分析，综合平衡，挖掘降低成本的潜力，才能真正实现企业利润最大化。成本控制的好坏直接关系到企业的经济利益，关系到企业的生存与发展。

成本控制是通过制定标准，发现差异并改进来实现的，实际工作中形成的成本以标准为中心，尽量达到或低于标准；所以成本控制是企业管理的一个重要方面，成本控制水平的高低也直接影响到企业管理水平的高低。企业做好成本控制工作，可以获得较为正确的成本资料，而正确的成本资料是企业进行经营决策的重要依据。企业中的重要决策问题，都要进行经济效益分析，而成本就是一项关键性的资料。成本资料不正确，必然

s long as they caught up peach Lake and village after eight acres to create a standard, even if the County financial to be nervous, the County Government will fulfil their commitments, and 3 million Yuan/village of subsidies. Third, we must pay special attention to development of beauty industry. Construction and traditional villages and beautiful countryside protection of history and culture village, rural tourism, bed and breakfast in combining economic, on rural tourism development in precise and accurate positioning, precision marketing, supply, and vigorously promote the beautiful rural landscape of rural tourism complex, line, fashion boutique farm village construction and strive to build a group of XX feature quality boutique accommodation project. (C) efforts to get farmers to become even richer. \-off, the key to fellow\culture\proving farmers ' welfare, improving farmers ' living standards. Focus on three aspects: one is \ng income-generating\developing the

characteristic agriculture, processing, e-commerce, farm and bed and breakfast in economy, ensure a stable operating income growth. Deepen the \s empowering the reform, promoting the property income growth. Strengthening of farmers ' skills training, increase employment levels, promoting sustained growth in wage income. Guide enterprises to strengthen social responsibility, equality and mutual benefit, and signed a contract of purchase and sale of agricultural products for farmers, cooperatives and farmers are encouraged \nteed earnings + share\bution system, sharing the value-added benefits of industrial development. Second in the growing collective efforts. City has developed the implementation of village-level collective economy three years cultivating meter, Requires three years of hard work and largely kongkecun, the majority of villages have operating income. Against this target, we have to be based on local conditions, use your head, and actively explore and find ways, and ensure completion of tasks in the city. Third, work on strengthened safeguards. Advancing precision of poverty, improve the low-income household tracking, dynamic management mechanism, especially for \oyed can hold, unable to get out of poverty\engthening the fallback of subsistence allowances and social assistance, and address the basic needs of poor people. Deepening the reform of public services in rural areas, focus on resolving prominent weakness of rural public service and people's livelihood facilities, such as through the teaching, medical and other ways to improve educational levels, improving health conditions in rural areas. By encouraging the Central village to set up day care centres to promote old-age home, rural elderly pension problems. Third, firmly grasp and continued to play well \ng the war on February 29 this year, the province's \4

holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to create a group of the city, the provnce's \XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding base construction. Four is the mechanism innovation of the article. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, professional level. Advance the reform of property right system in rural areas, to pay special attention to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort to promote the province's \on system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closely linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to extensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of bleaching, such as waste reduction, flowering tree \carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the \anning ahead, because villge system, combination classification implementation, demolition, alteration simultaneously\cy, vigorously implement the \autiful countryside construction, actively promote \autiful house\ot expansion. Around 104 national road, Ling Road, longjindadao, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, boutique village breed characteristics. No matter which 影响经营决策的准确性。企业的生产经营活动和管理水平对产品成本控制有直接影响。成本控制不仅涉及到全厂各车间、班组和个人，也涉及到各生产环节和各个管理部门在生产经营活动中的费用，要对这些生产经营活动的效益从成本角度加以分析，使之不断改进提高，这对提高企业的经营管理水平具有重要的实践意义。因此，就要不断引进先进的成本控制理念和方法来提高企业管理者管理的水平。

市场经济使得每一个企业不再是一个孤立的经济个体，然而中小企业又没有雄厚的资金去和大型企业抗衡，所以要适应市场经济的发展，中小企业不仅要关注其产品在市场上实现的效益、市场上竞争对手的一切变化，更要关注产品的生产成本。市场是瞬息万变的，今天是风和日丽，也许明天就狂风暴雨；所以，要适应多变的环境，求得持续性的竞争优势，是现代企业必须考虑的首要问题。

成本管理包括成本的预测、决策、计划、控制、核算和分析等环节，在这些环节中，成本的预测、决策和计划为成本控制提供了依据。而成本控制既要保证成本目标的实现，同时还要渗透到成本预测、决策和计划之中。现代化成本管理中的成本控制，着眼于成本形成的全过程。因此，控制好成本，有利于企业内部的管理。

由于近几年来中小企业发展迅猛，虽说一定程度上带动了社会经济的发展，但随之而来的竞争也是非常激烈的，很多中小企业利润微薄甚至长期负利润。所以，许多中小企业为了取得较高的利润，片面地强调产品生

s long as they caught up peach Lake and village after eight acres to create a standard, even if the County financial to be nervous, the County Government will fulfil their commitments, and 3 million Yuan/village of subsidies. Third, we must pay special attention to development of beauty industry. Construction and traditional villages and beautiful countryside protection of history and culture village, rural tourism, bed and breakfast in combining economic, on rural tourism development in precise and accurate positioning, precision marketing, supply, and vigorously promote the beautiful rural landscape of rural tourism complex, line, fashion boutique farm village construction and strive to build a group of XX feature quality boutique accommodation project. (C) efforts to get farmers to become even richer. \-off, the key to fellow\culture\proving farmers ' welfare, improving farmers ' living standards. Focus on three aspects: one is \ng income-generating\developing the

characteristic agriculture, processing, e-commerce, farm and bed and breakfast in economy, ensure a stable operating income growth. Deepen the \s empowering the reform, promoting the property income growth. Strengthening of farmers ' skills training, increase employment levels, promoting sustained growth in wage income. Guide enterprises to strengthen social responsibility, equality and mutual benefit, and signed a contract of purchase and sale of agricultural products for farmers, cooperatives and farmers are encouraged \nteed earnings + share\distribution system, sharing the value-added benefits of industrial development. Second in the growing collective efforts. City has developed the implementation of village-level collective economy three years cultivating meter, Requires three years of hard work and largely kongkecun, the majority of villages have operating income. Against this target, we have to be based on local conditions, use your head, and actively explore and find ways, and ensure completion of tasks in the city. Third, work on strengthened safeguards. Advancing precision of poverty, improve the low-income household tracking, dynamic management mechanism, especially for \oyed can hold, unable to get out of poverty\engthening the fallback of subsistence allowances and social assistance, and address the basic needs of poor people. Deepening the reform of public services in rural areas, focus on resolving prominent weakness of rural public service and people's livelihood facilities, such as through the teaching, medical and other ways to improve educational levels, improving health conditions in rural areas. By encouraging the Central village to set up day care centres to promote old-age home, rural elderly pension problems. Third, firmly grasp and continued to play well \ng the war on February 29 this year, the province's \5