外文资料及翻译--中小企业成本管理研究Word格式.docx
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SMEsareanimportantpillarofChina'
seconomicdevelopment,intheincreasinglyfiercemarketeconomy,theSMEstoestablishposition,toproducequalityproducts,controllingproductioncosts,reduceunnecessarywaste,andonlyinordertoobtainbettereconomicbenefit,tocontinuethedevelopmentandgrowth
Keywords:
Theimportanceofcostmanagement;
costinformation;
designideas;
thinking
Introduction
Sincethereformandopeningup,China'
seconomicdevelopment,smallandmediumenterprisesinthesocialistmarketeconomyandplaysanirreplaceablerole.Itplayedanimportantroletopromotemarketcompetition,increasingemployment,promotinginnovationandtoacceleratenationaleconomicdevelopmentandmaintainingsocialstability.ManySMEorganizationsduetotheirowninstitutionsareinadequate,thesystemisnottight,thequalityofpersonnelisgoodandbad,thelowermanagementlevelcannotbeignored,especiallyinthechaosofcostmanagement,evenwithintheenterpriseisnotthefullcostaccountinginformation,whichimpededtheeconomicdevelopments.Therefore,toimprovethecostmanagementofSMEsisimperativetoimprovethequalityofeconomicoperation.
Andlargeenterprises,inparticular,strongmultinationalcompaniescomparedtoSMEstheadvantagesofsimplestructure,decision-makingandrapid,agileresponse,whiletheexistenceofthecongenitalweaknessoftheproductionandoperationofsmall-scale,mainlyinproductionefficiency,technologyprogress,financingandotheraspects,theprofitabilityofSMEsaregenerallylowerthanlargeenterprises.LowstartingpointoftechnologyforSMEs,atthesametimeprocess,theequipmentisverybackward,thelackofseniorspecialists,coupledwithinsufficientfundingfactors,difficulttoimplementacomprehensivetechnologyupdate.Therefore,SMEsneedtostrengthentheawarenessofcostmanagement.Withthedeepeningreform,expandingopeningupand
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establishingasocialistmarketeconomicsystem,theimplementationandconsolidationofthemodernenterprisesystem,SMEsinChina,qualityandmanagementlevelhasbeengreatprogress.Butthelevelofcostmanagementstudy,therearestillsomeofthehighcostoftheproduct,lackofmarketcompetitivenessandprofitability,whichrestrictsbusinessdevelopmentandgrowth.
Inthecurrentincreasinglycompetitivemarketconditions,smallandmediumenterprisesinordertoremaininvincibleinthecompetition,wemustrelyonproductionofcheapproducts.SMEsinordertoobtainbettereconomicbenefit,wemustimproveanddevelopthetraditionalcostmanagementsystemtostart.
ChapterI Theimportanceofbettercostmanagementsystem
Managementsystemofcentralizationanddecentralizationarenotlimitedto,theinternalorganizationandmanagement,andscientificandsometimesmoreimportant.Inshort,thefuturedevelopmentofSMEstoacertainextent,howtobuildtheirowncharacteristicsfortheorganizationandmanagementstructurehasbecomeanimportantissue,wherecostmanagementisanimportantcomponentofinstitutionbuilding.
Constructioncostmanagementfeaturesforsmallandmediumsystems,wemustimproveanddevelopthetraditionalcostmanagementorganizationsstartsmallandmediumenterprisesintheanalysisconsideredthecostofmanagementstatistics,basedonthescientificdesign.Therefore,onlylowercosts,bettercostmanagementisthebasisforprofitableproductionofSMEs,onlyagoodcontroltoenhanceeconomicdevelopmentandprogress,andlowerthecostoftheintegratedtechnologyandmanagementlevelofreflectionistomeetmarketdemandthekeytothesounddevelopmentoftheeconomy.
Businesscostsisanimportantbasisfordevelopmentoftheprice.Costisanimportantbasisfordeterminingprices.Productcosttheindustryrefertothesameeconomicsectoraveragecostoftheproduct.Differencesinpricesandcosts,mustbeseenasabusinesslossorprofit.Costcontrolisanimportantmeanstoimprovethecapitalefficiency,productcostsdirectlyaffectthelevelofcapitalefficiency.Becausethesameamountofmoneyinvestedenterprises,enterprisescanproducelow-costlow-priceproducts,andexpandsales,improvecapitalefficiency.Reducecostsisanimportantconditionfortheprotectionofnationalincome.Inthemarketeconomy,enterpriseproducts,lowcost,thepricecanincreasesales,therebyincreasingstatetaxrevenue.
ChapterII CostManagementSystemforSMEscostinformation
Costinformationneedsoftheenterprisemanagementdecision-making,better,moretimelyandcostinformationsufficienttomeettherequirementsofmanagementdecision-making,scientificandrationaluseofit.Thecost oftheexistingmanagementsystemforSMEs,theyoftenleadtocostmanagementandtimelyinformationdisclosureandinadequate