摘要：在当前激烈的竞争的企业环境中，为在同行业中稳稳的站住脚跟，企业必须进行优化管理。很多企业多通过减少投入成本的方式来管理，对中小工业企业而言成本管理与控制尤为重要，俗话说的好，细节决定成败，很多时候我们忽略了细节。实际上，企业应结合自身的管理状况针对成本管理过程中存在的问题，制定适合企业本身发展的成本管理政策，并制定一系列解决措施与方案。本文以南通天舒电器集团为例，通过查阅文献资料，实地调查等方法，分析中小家电制造企业成本管理的现状，再对比江苏天舒电器集团成本管理的措施，并从成本管理方法、成本分析的程序、全员参与管理等方面着手，对天舒电器集团的成本管理进行研究，对发现的成本管理方面的不足之处进行归纳，针对不足提出相关问题，并提出相关意见和改进措施。91118

毕业论文关键词：中小企业，成本管理，成本控制

Abstract:In the current fierce competition in the enterprise environment, in the same industry in order to stand firm, enterprises must optimize management。 Many companies to reduce investment costs through the way of management, small and medium industrial enterprises in terms of cost management and control is particularly important, as the saying goes, the details determine success or failure, many times we ignore the details。 In fact, the enterprise should combine its own management situation for the problems in the process of cost management, the development of suitable for the development of enterprise cost management policy, and develop a series of solutions and solutions。This paper takes Nantong tenesun electrical appliance group as an example, through literature review, field surveys and other methods, analysis of the current situation of small and medium-sized household appliance manufacturing enterprise cost management, and then compare the Jiangsu tenesun electrical appliance group cost management measures, and from the analysis of cost management method, program management, full participation in the aspects of cost management research on Tianshu electric group, deficiency of cost management found by summing up the problems related problems, and puts  forward relevant suggestions and improvement measures。源G于J优L尔V论N文M网WwW.youeRw.com 原文+QQ75201`8766

Key words: Small and medium enterprises, cost management, cost co

目录

1 引言 2

1。1 研究背景 2

1。2 研究意义 2

2 家电行业成本管理来自优I尔Y论S文C网WWw.YoueRw.com 加QQ7520~18766 的概述 2

2。1 中小家电企业成本管理的含义 2

2。2 中小家电行业成本管理的现状分析 2

2。3 中小家电企业实施成本管理的意义 4

3 江苏天舒家电公司的成本管理 4

3。1江苏天舒电器公司的基本情况 4

3。2 天舒电器公司成本管理的做法 4

4 天舒电器成本管理应用中的问题 5

4。1材料成本消耗较大 5