成本核算与成本控制是中小企业财务管理的关键和重点,也是中小企业提升自身经济实力和实现战略目标不可或缺的手段。应对着日益激烈的市场竞争,中小企业要想取得突破,谋求更大的发展,除了要强调自身经营水平以外,还需要从内加强管理,降低生产成本,以提高企业利润,为企业发展提供经济支撑,以满足企业的发展需求。现阶段,中小企业正处于快速发展的时期,外部发展策略和内部管理体制和制度都在进一步的完善和取得发展,在应对市场挑战下,逐渐摸索出一条符合自身发展的道路。但就财务管理方面而言,还存在一些不足的地方,成本控制意识淡薄,成本核算水平落后,在很大程度上制约了中小企业的发展。而本文就以此展开,对中小企业成本核算问题进行探讨,针对其中存在的问题,提出几点解决对策,希望对促进中小企业成本管理起到一个积极的影响。 Cost accounting and cost control are the key and key points of the SME’s financial management. They are also an indispensable means for SMEs to enhance their economic strength and achieve strategic goals. In response to the increasingly fierce market competition, small and medium enterprises in order to achieve breakthroughs and seek greater development, in addition to emphasizing their own management level, but also need to strengthen management from within to reduce production costs, in order to improve corporate profits and provide economic development for enterprises Support to meet the development needs of enterprises. At this stage, SMEs are in a period of rapid development. Their external development strategies and internal management systems and systems are further perfected and developed. Under the challenge of the market, SMEs have gradually found a way that is in line with their own development. However, in terms of financial management, there are still some inadequacies, and the weak awareness of cost control and the backwardness in cost accounting have greatly restricted the development of SMEs. This article starts with this, discusses the SME cost accounting issues, proposes some solutions to the existing problems, and hopes to promote the SME cost management to play a positive impact.