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1、外文资料及翻译中小企业成本管理研究Cost Management for SMEs Abstract: 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
2、 better economic benefit, to continue the development and growth Keywords: The importance of cost management; cost information; design ideas; thinking Introduction Since the reform and opening up, Chinas economic development, small and medium enterprises in the socialist market economy and plays an
3、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 tight, t
4、he 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 is im
5、perative 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 operation o
6、f 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 specialists,
7、 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 1 establishing a socialist market economic system, the implementation and con
8、solidation 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 gr
9、owth. 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 s
10、ystem to start. 2 Chapter I The importance of better cost management system Management 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
11、, how 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 tradition
12、al cost 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 economi
13、c development 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 price
14、s. Product 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.
15、 Because 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
16、 increase sales, thereby increasing state tax revenue. 3 Chapter II Cost Management System for SMEs cost information Cost information needs of the enterprise management decision-making, better, more timely and cost information sufficient to meet the requirements of management decision-making, scient
17、ific and rational use of it. The cost of the existing management system for SMEs, they often lead to cost management and timely information disclosure and inadequate 2.1 Can not fully understand and analyze the cost structure of small and medium enterprises SME managers understand the business cost
18、structure 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 standardi
19、zing the specific 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
20、 small and 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? A
21、nd so on. 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 vi
22、ew to understanding 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 overall 2.2 Untimely disclosure of cost information, inadequate 4 C
23、urrently, many 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
24、may also be incorrect 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 wit
25、h the procedures, 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,
26、the resulting opportunities 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. Standar
27、d cost information 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 pro
28、per accounting, 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 eq
29、uipment cost information 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 n
30、eeds of management 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 p
31、rocess control information to the managers; estimated cost of the 5 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
32、above goals. However, 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 ro
33、le. SMEs in the cost 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 an
34、d working procedures of the track. When you receive the materials, the invoice should be recognized in line with the procurement unit, notice accounts payable department before. Occurs when the material is requisitioned, the costs charged to the working procedures and related accounting subjects. Ar
35、tificial and tracking procedures. Working hours and related information are required to report regularly to management in order to properly pay wages. Work occurs, should also record the specific procedures and related accounting subjects. If not fit into specific work procedures, whether material o
36、r artificial, can the existing pool, and then apportioned to each candidate off the work process. the cost of tracking and evaluation procedures. Main function is a cumulative basis and procedures of the estimated cost, standard cost and actual cost, from the initial cost estimates to the actual pre
37、sentation to the true cost of the financial accounting system, one by one to reflect. highlight the importance of cost management in advance, that the full implementation of budget management. This cost management system, the construction of small and medium enterprises of great significance. Becaus
38、e the use of budget management, when the work process is complete, you can compare with the actual cost to the completion of the budget control. When the estimated cost and actual cost is not the same time, differences can be analyzed to find out the specific cost control. strengthen the timeliness
39、of cost management, many SMEs have begun to attach importance to the cost of state procedures, however, to wait until January because of financial accounting is not to make a series of reports, it is not possible to obtain from the financial accounting system, the daily cost information. Cost 6 info
40、rmation management organization system should be supplemented in this regard, the costing on the basis of process optimization, design a program to reveal the cost of the current state of business 7 Chapter III Developed the cost of administration system for SMEs Cost management system reform and in
41、novation in organizations is the need to correctly deal with the problems of SMEs, make the best use to be promoted. Enterprises can achieve better development and efficiency 3.1 For further reform and improve the cost analysis Cost analysis is an important part of cost management: cost analysis sho
42、uld be carried out routine analysis and forecasting analysis; should not be limited to product analysis, cost analysis should also have the responsibility; to the cost of product design, process costs, consumer costs of ; depth technical and economic analysis, cost benefit analysis, so the cost anal
43、ysis to further reform the traditional, inherited the traditional advantages of a new analytical methodology to the computerization direction. 3.2 The cost of the reform of management system inertia The cost of management of many SMEs from the heart, the hope to maintain the existing management syst
44、em. Give a stable system for people to feel safe, if to break the old rules, inertia and change the traditional code of conduct, it will make people feel uncomfortable, not used, and therefore impede the formation of a new internal rules and regulations of the force and very rigid, it is necessary t
45、o speed up the specification of SMEs cost management organization structure to further enhance the overall development cost management system 3.3 Improve cost management system and awareness of the quality of personnel Business leaders cope with the cost management system has the necessary knowledge
46、 and attention to cost management system implemented. In the enterprise must have competence in the cost of management, cost management system, which is playing an important condition for the cost of management personnel to have engaged in 8 accounting ethics, should also establish a good business,
47、competition, technological advances awareness and efficiency awareness, the only way to better serve the business development services, achieve better economic efficiency 3.4 Improve the organizational structure of SMEs cost management Many small and medium enterprises should be based on cost manage
48、ment system as an opportunity to re-planning of the management organization, from the means and methods to achieve innovation, business leaders must make a determined effort to streamline redundant departments and agencies, so that not only reduce wage expenditures, and organizations often can reduc
49、e the cost and improve the cost efficiency of management, the process for SMEs to grow, it should be strictly in accordance with the requirements of modern enterprise system and to regulate the internal governance system of organization-building institutions, to introduce a practical experience, high-level business management personnel bear the financial cost of key management positions in corporate responsibility. This favorable cost management in the enterprise to
