中小企业成本管理研究外文翻译中文文献.docx

1、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Cost Management for SMEsAbstract: SMEs are an important pillar of Chinas economic development, in the increasingly fierce market economy, the SMEs to establish position, to produce quality products, controlling production costs, reduce unnecessary waste, and only in order to

2、 obtain better economic benefit, to continue the development and growthKeywords: The importance of cost management; cost information; design ideas; thinkingIntroductionSince the reform and opening up, Chinas economic development, small and medium enterprises in the socialist market economy and plays

3、 an irreplaceable role. It played an important role to promote market competition, increasing employment, promoting innovation and to accelerate national economic development and maintaining social stability. Many SME organizations due to their own institutions are inadequate, the system is not tigh

4、t, the quality of personnel is good and bad, the lower management level can not be ignored, especially in the chaos of cost management, even within the enterprise is not the full cost accounting information, which impeded the economic developments. Therefore, to improve the cost management of SMEs i

5、s imperative to improve the quality of economic operation.And large enterprises, in particular, strong multinational companies compared to SMEs the advantages of simple structure, decision-making and rapid, agile response, while the existence of the congenital weakness of the production and operatio

6、n of small-scale, mainly in production efficiency, technology progress, financing and other aspects, the profitability of SMEs are generally lower than large enterprises. Low starting point of technology for SMEs, at the same time process, the equipment is very backward, the lack of senior specialis

7、ts, coupled with insufficient funding factors, difficult to implement a comprehensive technology update. Therefore, SMEs need to strengthen the awareness of cost management. With the deepening reform, expanding opening up and establishing a socialist market economic system, the implementation and co

8、nsolidation of the modern enterprise system, SMEs in China, quality and management level has been great progress. But the level of cost management study, there are still some of the high cost of the product, lack of market competitiveness and profitability, which restricts business development and g

9、rowth. In the current increasingly competitive market conditions, small and medium enterprises in order to remain invincible in the competition, we must rely on production of cheap products. SMEs in order to obtain better economic benefit, we must improve and develop the traditional cost management

10、system to start.Chapter I The importance of better cost management systemManagement system of centralization and decentralization are not limited to, the internal organization and management, and scientific and sometimes more important. In short, the future development of SMEs to a certain extent, h

11、ow to build their own characteristics for the organization and management structure has become an important issue, where cost management is an important component of institution building.Construction cost management features for small and medium systems, we must improve and develop the traditional c

12、ost management organizations start small and medium enterprises in the analysis considered the cost of management statistics, based on the scientific design. Therefore, only lower costs, better cost management is the basis for profitable production of SMEs, only a good control to enhance economic de

13、velopment and progress, and lower the cost of the integrated technology and management level of reflection is to meet market demand the key to the sound development of the economy. Business costs is an important basis for development of the price. Cost is an important basis for determining prices. P

14、roduct cost the industry refer to the same economic sector average cost of the product. Differences in prices and costs, must be seen as a business loss or profit. Cost control is an important means to improve the capital efficiency, product costs directly affect the level of capital efficiency. Bec

15、ause the same amount of money invested enterprises, enterprises can produce low-cost low-price products, and expand sales, improve capital efficiency. Reduce costs is an important condition for the protection of national income. In the market economy, enterprise products, low cost, the price can inc

16、rease sales, thereby increasing state tax revenue.Chapter II Cost Management System for SMEs cost informationCost information needs of the enterprise management decision-making, better, more timely and cost information sufficient to meet the requirements of management decision-making, scientific and

17、 rational use of it. The cost of the existing management system for SMEs, they often lead to cost management and timely information disclosure and inadequate2.1 Can not fully understand and analyze the cost structure of small and medium enterprisesSME managers understand the business cost structure

18、is an important means of cost management information, and access to lower cost competitive advantage of enterprise is one important way; SME strategy implementation costs first step is to analyze the cost structure of enterprises. Cost management system of organization of work in standardizing the s

19、pecific level of small and medium enterprises, customers, employees, services, and other fixed assets during the project, the elements should also control costs and to make clear the influence between the requirements and constraints. Thus facilitating the analysis of the cost structure of small and

20、 medium enterprises, access to the following information, such as when the customer increases, the cost of change? Why change? The new tool can affect the cost structure of operations? Standard materials for the costs? Are there any aspects of the project cost subject to change, and why? And so on.

21、Traditional cost management organization structure of the cost structure is not comprehensive and perfect, often only the cost is divided into fixed or variable, direct or indirect, controllable or not controllable, such a provision for SMEs to help manage and control costs, but can not view to unde

22、rstanding and analysis of the overall corporate cost structure, cost management organizational structure must clearly the relationship between cost and number of long-term and short term, the relationship between local and overall2.2 Untimely disclosure of cost information, inadequateCurrently, many

23、 SMEs are not cost-reporting system, the only source of information for the accounting period is the financial report after the end of some of the information, and often lag, lack of effective management of value. The cost information is usually late inefficient, while data collection may also be in

24、correct signals. Faced with increasingly fierce market competition, cost control system should be uniformity and flexibility combined. Business decision that the cost of small business and to the smooth management, in addition to regularly make financial reports, also in accordance with the procedur

25、es, cost center, client types of cost analysis, cost management in order to provide useful information.Inadequate cost information management system is also a need to focus on building a problem. Because inadequate information will lead to management decisions of SMEs in the economy, the resulting o

26、pportunities for poor decision-making must improve. Some of the content of the financial statements of SMEs, the search cost information, this cost structure is often unrealistic. Cost information is a good resource allocation, pricing and other essential management decisions. Standard cost informat

27、ion are: procedures: The procedures for each actual costs incurred, compared with the estimated cost, the difference analysis. products or services: the cost of obtaining the product or service, pricing or product combination as a major factor in thinking. Customer: As a basis for proper accounting,

28、 but will also establish a good relationship as a reference. Cost Center: collection of resources for each cost center, to facilitate complete responsibility report, and, accordingly, as performance measurement, responsibility attribution basis. equipment or tools: with each of the equipment cost in

29、formation related to the acquisition, the main provider of fixed asset accounting and the decision to repair or replace such purposes. Some particular industries may need to follow the customer, region, or other special categories and distinguish between cost information to meet the needs of managem

30、ent decision-making. 3 small and medium cost management organization structure of the design ideas、 Cost management should meet three main objectives: the product cost or cost analysis to the product during the period to the preparation of financial statements; the cost of providing process control

31、information to the managers; estimated cost of the product and other relevant information to the product management department or persons. Traditional cost management, to follow the provisions of the financial statements, cost allocation can be carried out successfully complete the above goals. Howe

32、ver, the need to contribute to adapt to external aspects of process control is difficult to provide cost information, so that the estimated cost of the product is untrue, distorted cost information. Process control and product costing system in the cost-sharing played a different role. SMEs in the c

33、ost management system design, cost management process should be clear, through cost management accounting, analysis, and design and definition of goals, the right to develop their own characteristics for the organization and management system. Specific design ideas are: materials and working procedures of the track. When you receiv