外文资料及翻译--中小企业成本管理研究.docx

1、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 obtain better economic b

2、enefit, 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 an irreplaceable role. I

3、t 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 tight, the quality of personn

4、el 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 is imperative to improve t

5、he 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 operation of small-scale, mainly

6、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 specialists, coupled with insuffic

7、ient 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 and11establishing a socialist market economic system, the implementation and consolidation of the moder

8、n 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 growth.In the current inc

9、reasingly 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 system to start.Chapter I

10、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, how to build their own char

11、acteristics 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 cost management organizatio

12、ns 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 development and progress, an

13、d 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. Product cost the industry re

14、fer 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. Because the same amount of mon

15、ey 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 increase sales, thereby increa

16、sing state tax revenue.Chapter IICost 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 rational use of it. The costof the existing management system for SMEs, they often lead to cost management and timely information disclosure and inadequate