越南中小企业成本管理探讨[越南语论文]

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越南中小企业成本管理探讨Research on the cost management of small and medium sized enterprises in Vietnam

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越南中小企业数目浩瀚,极其广泛而且简直都触及到越北国平易近经济的各行各业,可说是越北国平易近经济中的一支主要力气。跟着越南社会主义市场经济体系体例的慢慢树立,越南中小企业在扩展失业、活泼市场、增长支出、社会稳固和构成公道的公民经济构造方面起着难以取代的感化。与年夜型公司比拟,越南中小企业具有构造简略、决议计划敏捷、反响迅速等生成的长处。但因为临盆范围偏小,难以构成范围效益;在临盆效益、技巧提高、资金张罗等诸多方面没法与年夜型公司等量齐观。因为难以构成最好范围临盆,越南中小企业的每位员工所发明的产值偏低,发卖及治理费用倒反过去常常会偏高,招致越南中小企业所获利才能普通低于年夜公司。别的,越南中小企业的技巧终点也绝对较低,工艺、装备也较为落伍,高等专业人才网job。vhao。net缺乏,加上资金身分使得越南中小企业很难地实行周全技巧更新,总腐化于弱势的竞争优势傍边。 昔日在竞争剧烈的市场经济促使之下,对中小企业的研究曾经成为越南学术界的热点话题之一。本文从现今越南中小企业的本钱治理成绩动身,越语论文范文,经由过程摸索越南中小企业本钱治理的现状,在与相干的中小企业本钱治理实际相联合的基本上,对越南中小企业本钱治理停止剖析并予以响应的改良办法。第一章引言部门和第二章中小企业的纵不雅为本文研究主题、研究目标及本文研究对象的界定,归结剖析中小企业的界说同时扼要引见了越南中小企业的特点和其对越北国平易近经济的感化。第三章为相干实际回想,经由过程引见公司本钱治理实际常识,对公司本钱的掌握及本钱的下降年夜有赞助。第四章和第五章是本文的最主要构成部门,个中第四章引见了越南中小企业成长状态和越南中小企业本钱治理现状。在这一基本上,本文指出了越南中小企业本钱治理所广泛存在的,如过度节俭人工本钱、过度向社会转嫁本钱、重本钱轻质量、科技投入缺乏、产物有形丧失等成绩。第五章针对第四章所提出的成绩停止剖析并赐与改良和完美现阶段越南中小企业本钱治理程度的对策建议。第六章是对整篇文章停止总结。

Abstract:

Vietnam, a number of SMEs in the vast and extremely wide and almost reached the north plain near the economic from all walks of life, can be said to be the northern plain in the economy in the past a major effort. Follow the Vietnam socialist market economic system gradually establish and small and medium enterprises in Vietnam in the expansion of employment, an active market, the increase in spending, social stability and constitute reasonable civil economic structure plays the effect that cannot replace. Compared with large enterprises, SMEs in Vietnam has advantages of simple structure, quick resolution, fast response etc. generated. But because of the birth of small-scale, it is difficult to constitute a range of benefits; improve the production efficiency, skills, financing and other aspects is not method and large enterprise equate. Because it is difficult to form the best range of parturient, SMEs in Vietnam each employee invention of low value, sales and governance costs inversion in the past often high, lead to SMEs in Vietnam profit to below normal big business. Other skills endpoint of SMEs in Vietnam is also relatively low, technology and equipment is relatively backward, higher professional talent net job. Vhao. Net lack financial status and the Vietnamese SMEs difficult to implement comprehensive technical updates, total corruption in the weak competitive advantage sideways. Former in the fierce competition in the market economy make under, to the small and medium-sized enterprise research has become Vietnam academia is one of the hot topics. This article from nowadays Vietnamese SMEs cost management question of departure, through exploration status of Vietnamese SMEs cost management, and coherence of the small and medium-sized enterprise cost management in the actual combination, the Vietnamese SMEs cost management stop analysis and corresponding measures for improvement. The first chapter preface and chapter two of small and medium-sized enterprises longitudinal indecent is defined as the research topic of this paper, the research goal and the research object, summed up the definition of small and medium-sized enterprises also gave a brief introduction of small and medium enterprises in Vietnam characteristics and the northern plain near the economic action. The third chapter for coherent actual recall, through the introduction of enterprise cost management practical common sense, master of enterprise cost and capital of the eve of the decreased sponsorship. The fourth chapter and the fifth chapter is the most important part, medium the fourth chapter introduced Vietnam the small and medium-sized enterprise development condition and Vietnamese SMEs cost management status. On this basic, this paper points out that the Vietnamese SMEs cost management widely exist, such as excessive frugality labor costs, over to the social transfer cost, cost light quality, science and technology investment lack and loss of tangible products and results. In the fifth chapter, in the fourth chapter proposed problems at this stage of the analysis and give improvement and perfect Vietnamese SMEs cost management level of countermeasures and suggestions. The sixth chapter is the summary of the whole article.

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