中小企业成本管理研究外文翻译中文文献.docx

中小企业成本管理研究外文翻译中文文献.docx

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中小企业成本管理研究外文翻译中文文献

外文资料及译文

CostManagementforSMEs

Abstract:

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,expandingopeningupandestablishingasocialistmarketeconomicsystem,theimplementationandconsolidationofthemodernenterprisesystem,SMEsinChina,qualityandmanagementlevelhasbeengreatprogress.Butthelevelofcostmanagementstudy,therearestillsomeofthehighcostoftheproduct,lackofmarketcompetitivenessandprofitability,whichrestrictsbusinessdevelopmentandgrowth.

Inthecurrentincreasinglycompetitivemarketconditions,smallandmediumenterprisesinordertoremaininvincibleinthecompetition,wemustrelyonproductionofcheapproducts.SMEsinordertoobtainbettereconomicbenefit,wemustimproveanddevelopthetraditionalcostmanagementsystemtostart.

ChapterITheimportanceofbettercostmanagementsystem

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.

ChapterIICostManagementSystemforSMEscostinformation

Costinformationneedsoftheenterprisemanagementdecision-making,better,moretimelyandcostinformationsufficienttomeettherequirementsofmanagementdecision-making,scientificandrationaluseofit.ThecostoftheexistingmanagementsystemforSMEs,theyoftenleadtocostmanagementandtimelyinformationdisclosureandinadequate

2.1Cannotfullyunderstandandanalyzethecoststructureofsmallandmediumenterprises

SMEmanagersunderstandthebusinesscoststructureisanimportantmeansofcostmanagementinformation,andaccesstolowercostcompetitiveadvantageofenterpriseisoneimportantway;SMEstrategyimplementationcostsfirststepistoanalyzethecoststructureofenterprises.Costmanagementsystemoforganizationofworkinstandardizingthespecificlevelofsmallandmediumenterprises,customers,employees,services,andotherfixedassetsduringtheproject,theelementsshouldalsocontrolcostsandtomakecleartheinfluencebetweentherequirementsandconstraints.Thusfacilitatingtheanalysisofthecoststructureofsmallandmediumenterprises,accesstothefollowinginformation,suchaswhenthecustomerincreases,thecostofchange?

Whychange?

Thenewtoolcanaffectthecoststructureofoperations?

Standardmaterialsforthecosts?

Arethereanyaspectsoftheprojectcostsubjecttochange,andwhy?

Andsoon.Traditionalcostmanagementorganizationstructureofthecoststructureisnotcomprehensiveandperfect,oftenonlythecostisdividedintofixedorvariable,directorindirect,controllableornotcontrollable,suchaprovisionforSMEstohelpmanageandcontrolcosts,butcannotviewtounderstandingandanalysisoftheoverallcorporatecoststructure,costmanagementorganizationalstructuremustclearlytherelationshipbetweencostandnumberoflong-termandshortterm,therelationshipbetweenlocalandoverall

2.2Untimelydisclosureofcostinformation,inadequate

Currently,manySMEsarenotcost-reportingsystem,theonlysourceofinformationfortheaccountingperiodisthefinancialreportaftertheendofsomeoftheinformation,andoftenlag,lackofeffectivemanagementofvalue.Thecostinformationisusuallylateinefficient,whiledatacollectionmayalsobeincorrectsignals.Facedwithincreasinglyfiercemarketcompetition,costcontrolsystemshouldbeuniformityandflexibilitycombined.Businessdecisionthatthecostofsmallbusinessandtothesmoothmanagement,inadditiontoregularlymakefinancialreports,alsoinaccordancewiththeprocedures,costcenter,clienttypesofcostanalysis,costmanagementinordertoprovideusefulinformation.

Inadequatecostinformationmanagementsystemisalsoaneedtofocusonbuildingaproblem.BecauseinadequateinformationwillleadtomanagementdecisionsofSMEsintheeconomy,theresultingopportunitiesforpoordecision-makingmustimprove.SomeofthecontentofthefinancialstatementsofSMEs,thesearchcostinformation,thiscoststructureisoftenunrealistic.Costinformationisagoodresourceallocation,pricingandotheressentialmanagementdecisions.Standardcostinformationare:

①procedures:

Theproceduresforeachactualcostsincurred,comparedwiththeestimatedcost,thedifferenceanalysis.②productsorservices:

thecostofobtainingtheproductorservice,pricingorproductcombinationasamajorfactorinthinking.③Customer:

Asabasisforproperaccounting,butwillalsoestablishagoodrelationshipasareference.④CostCenter:

collectionofresourcesforeachcostcenter,tofacilitatecompleteresponsibilityreport,and,accordingly,asperformancemeasurement,responsibilityattributionbasis.⑤equipmentortools:

witheachoftheequipmentcostinformationrelatedtotheacquisition,themainprovideroffixedassetaccountingandthedecisiontorepairorreplacesuchpurposes.Someparticularindustriesmayneedtofollowthecustomer,region,orotherspecialcategoriesanddistinguishbetweencostinformationtomeettheneedsofmanagementdecision-making.3smallandmediumcostmanagementorganizationstructureofthedesignideas、

Costmanagementshouldmeetthreemainobjectives:

①theproductcostorcostanalysistotheproductduringtheperiodtothepreparationoffinancialstatements;②thecostofprovidingprocesscontrolinformationtothemanagers;③estimatedcostoftheproductandotherrelevantinformationtotheproductmanagementdepartmentorpersons.Traditionalcostmanagement,tofollowtheprovisionsofthefinancialstatements,costallocationcanbecarriedoutsuccessfullycompletetheabovegoals.However,theneedtocontributetoadapttoexternalaspectsofprocesscontrolisdifficulttoprovidecostinformation,sothattheestimatedcostoftheproductisuntrue,distortedcostinformation.Processcontrolandproductcostingsysteminthecost-sharingplayedadifferentrole.SMEsinthecostmanagementsystemdesign,costmanagementprocessshouldbeclear,throughcostmanagementaccounting,analysis,anddesignanddefinitionofgoals,therighttodeveloptheirowncharacteristicsfortheorganizationandmanagementsystem.Specificdesignideasare:

①materialsandworkingproceduresofthetrack.Whenyoureceiv