外文资料及翻译--中小企业成本管理研究.docx

外文资料及翻译--中小企业成本管理研究.docx

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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,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