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1、浅谈中小企业成本核算优化问题摘要随着科学技术发展和企业成本结构变化，创造并保持成本领先优势，已成为中小企业生存和发展的重要问题。面对激烈的市场竞争，谁能够更快地吸收先进成本核算思想，并运用于成本核算实践中，谁就会获得竞争的主动权，赢得市场。虽然作业成本法在理论研究上以趋于成熟。但是，在我国企业尤其是中小企业中的运用并不广泛。因此，本文通过案例分析，传统与变革的比较，认为作业成本法存在自身的局限性，不仅表现在成本动因选择上的主观性，而且表现在成本核算侧重于事中控制的局限性。但是，由于间接费用比重增加，事中控制很难反映企业真实的成本信息。而成本企画着眼于成本发生的源泉，立足于
2、产品研发阶段的成本核算，即侧重于成本的事前控制。虽然成本企画和作业成本法有不同的渊源，但却存在着一些共同的特质，可以相互借鉴补充，实现优势互补。故本文以此为出发点，借鉴国内外研究成果，并结合我国中小企业成本核算现状，通过分析他们各自的优缺点，进行融合分析，探讨成本企画与作业成本法的融合模式，以实现中小企业成本核算的优化。关键词：制造成本法；作业成本法；成本企画；优化THERESEARCHONOPTIMIZATIONOFACCOUNTINGCOSTINSMALL&MEDIUM—SIZEDENTERPRISESABSTRACTWiththedevelopmentofscien
3、ce&technologyandchangesofproductioncost,tocreateandkeepadvantageofcostmanagementhadalreadybecometheimportantproblemofeveryenterprise'sexistenceanddevelopment.Facingfiercemarketcompetition,enterpriseswhocouldabsorbadvancedmanagementofproductioncosttheoryandmethodquicker,applyingtotheproduc
4、tioncostpractice,wascapabletodotheinitiativegainingcompetition,willwinmarketplace.Although,ABC(Activity-BasedCosting)hadbeenwelllearnedintheory,ithadn'tbeenwidelyusedinourcountry,especiallyinsmall&medium-sizedenterprises.Therefore,thisarticleinsistedthatABCitselfhadfaultsbyanalysingcasesa
5、ndcomparingbetweentraditionalandchangemethods,notonlyrepresentedthecostdriverchoosedsubjectively,butalsodisplayedthefaultsoncostwhichwasaccountedintheprocessofproducing.however,owingtotheincreaseofindirectcostproportion,thecontrolofproducingprocedurecouldhardlyreflectontherealcostinformat
6、ion.But,CostDesignemphasizedtherootofcostandrepliedonthecostmanagementofproduct'sdesignanddevelopmentprocedure.Namely,CostDesignemphasizedthecostcontrolbeforetheproducingprocedure.Although,ithadsomedifferencebetweenthetwomanagements,therewerecertaincommoncharactersbetweenthetwocostmethods
7、,whichcouldcomparetheadvantageandvice.Therefore,thisarticlediscussedtheintegratedmodelwiththistwomethods,byusingforeignstudyresultsforreferenceandlinkingwesmall&medium-sizedenterprises'accountingactualityfromthispoint.Realizingtheoptimizationofaccountinginsmall&medi
