中小企业成本管理 含翻译

Cost Management for SMEsAbstract: SMEs are an important pillar of China's 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 benefit, to continue the development and growth Keywords: The importance of cost management; cost information; design ideas; thinking.IntroductionSince the reform and opening up, China's economic development, small and medium enterprises in the socialist market economy and plays 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 tight, 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 is 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 operation 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 specialists, 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 andestablishing a socialist market economic system, the implementation and consolidation of the modern enterprise system, SMEs in China, quality andmanagement 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 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 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, 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 traditional 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 economic 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 prices. 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. 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 increase sales, thereby increasing state tax revenueChapter 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, scientific 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 inadequate2.1 Can not fully understand and analyze the cost structure of small and medium enterprisesSME managers understand the business cost 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 standardizing 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 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? And 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 view 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 overall2.2 Untimely disclosure of cost information, inadequateCurrently, 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 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 with 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, 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. Standard cost information are: ①procedures: The procedures for each actual costs incurred, compared with the estimated cost, the difference analysis. ②products or services: the cost of obtaining the product or service, pricing or product combination as a major factor in thinking. ③Customer: As a basis for proper accounting, but will also establish a good relationship as a reference. ④Cost Center: collection of resources for each cost center, to facilitate complete responsibility report, and, accordingly, as performance measurement, responsibility attribution basis. ⑤equipment or tools: with each of the equipment 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 needs of management decision-making. 3 small and medium cost management organization structure of the design ideas.Cost management should meet three main objectives: ①the product cost or cost analysis to the product during the period to the preparation of financial statements; ②the cost of providing process control information to the managers; ③estimated cost of theproduct 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. 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 role. 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: ①materials and 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. ②Artificial 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 or artificial, can the existing pool, and then apportioned to each candidate off the work process. ③the 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 presentation to the true cost of the financial accounting system, one by one to reflect. ④highlight 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. Because 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 andactual cost is not the same time, differences can be analyzed to find out the specific cost control. ⑤'strengthen the timeliness 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. Costinformation 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.Chapter III Developed the cost of administration system forSMEsCost management system reform and innovation 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 efficiency3.1 For further reform and improve the cost analysisCost analysis is an important part of cost management: ①cost analysis should be carried out routine analysis and forecasting analysis; ②should not be limited to product analysis, cost analysis should also have the responsibility; ③to the cost of product design, process costs, consumer costs of ; ④depth technical and economic analysis, cost benefit analysis, so the cost analysis 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 inertiaThe cost of management of many SMEs from the heart, the hope to maintain the existing management system. 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 to speed up the specification of SMEs cost management organization structure to further enhance the overall development cost management system3.3 Improve cost management system and awareness of the quality of personnelBusiness leaders cope with the cost management system has the necessary knowledge 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 inaccounting ethics, should also establish a good business, competition, technologicaladvances awareness and efficiency awareness, the only way to better serve the business development services, achieve better economic efficiency3.4 Improve the organizational structure of SMEs cost managementMany small and medium enterprises should be based on cost management 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 reduce 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 create an atmosphere of group power, that is, the possibility to create more programs and more effective approachIn addition, as China's enterprise reform and market deepening of the process, the enterprise's cost management organization system itself is continuous development and improvement of small and medium enterprises in the design of its cost management mode, should be more scientific, standardized, cost management sound organizational structure to move in the direction of development and to promote the rationalization of decision-making and control of the overall technology and in-depth.ConclusionsMeasures to address and resolve many problems exist in the enterprise cost management, the research of our scholars are mostly the cost of doing business is the introduction of advanced management methods to study the reform of the cost management model in the new environment, its orientation has been made in the corresponding results. The case of SME cost management, should be given high priority, and in-depth analysis of its causes, and propose the appropriate response measures. With the promulgation and implementation of new accounting standards, the legal system and internal control system is also continuously improve the sound, to enable enterprises to further the sound development. SMEs should do and avoid weaknesses, and adapt to changing an increasingly competitive market, and constantly learn and grasp new theories and methods of cost management, and learn to absorb the successful experience of other companies in other countries, constantly sum up and found that the emergence of cost management. issues, and constantly update the concepts and methods of cost management, and constantly seek new ideas for their own development, cost management.Face of increasingly fierce market competition, enterprises in order to enhance their own competitiveness, maximize profits, it is necessary to improve enterprise cost management to enhance cost management system, strengthen awareness of cost management, strict accounting cost management, clear the scope of management to implement a comprehensive cost control to strengthen the building of enterprise culture, establish a sound scientific management system, focusing on science and technology and to optimize the organizational structure to reduce the cost of doing business only in this way, the enterprise can remain invincible. To play an effective role in cost management, we should abandon the traditional, to find innovative solutions to make it more adapted to the tide of social development in order to success in the fierce competition in the market economy.AcknowledgementsHeartfelt thanks to the careful guidance of mentor Zhao teacher. The writing of this paper, mentor gave me a lot of help, his words and deeds will make me a lifetime benefit. Mentor rigorous scholarship will allow me a lifetime, paper writing, the modification phase mentor always asked the critical comments and suggestions, it is very important for my thesis.The completion of this article is in reference to the large number of academic journals and papers on the basis of refined, integrated and innovative completed. This article is not only my college to learn accounting summary, witness this unforgettable years. Zhao teacher is a busy time to help us to seriously modify, as well as the sincere help of the students pay their own hard.I would like to thank my mentor teacher Zhao, under the guidance of instructors and careful help, I successfully completed the topics of the opening report, first draft, second draft to the finalization of the entire work. And profoundly appreciate the scholarship must be rigorous, serious attitude中小企业成本管理研究摘要：中小企业是我国经济发展的重要支柱，在日益激烈的市场经济条件下，中小企业要立不败之地，必须生产质优价廉的产品，控制产品的生产成本，减少不必要的浪费，只有这样才能获得更好的经济效益，才能不断的发展和壮大。