中小企业成本管理研究外文翻译、中文文献.doc

《中小企业成本管理研究外文翻译、中文文献.doc》由会员分享，可在线阅读，更多相关《中小企业成本管理研究外文翻译、中文文献.doc（19页珍藏版）》请在三一办公上搜索。

1、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 obtain better eco

2、nomic 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 an irreplaceable

3、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

4、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 im

5、prove 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,

6、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 i

7、nsufficient 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 consolidation of the

8、 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 growth. In the curr

9、ent 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.Ch

10、apter 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

11、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 org

12、anizations 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 prog

13、ress, 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 in

14、dustry 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 amou

15、nt 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, there

16、by 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 rational use of i

17、t. 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 me

18、ans 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 s

19、mall 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 enterprise

20、s, 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 m

21、anagement 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 anal

22、ysis 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

23、-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. F

24、aced 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, c

25、lient 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 p

26、oor 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: procedure

27、s: 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, but will also est

28、ablish 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 information related

29、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-makin

30、g. 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 information to the

31、 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. However, the need to c

32、ontribute 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 sys

33、tem 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.

34、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. Artificial and tracking procedures. W

35、orking 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

36、, 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 presentation to the true cost of the f

37、inancial 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. Because the use of budget management, whe

38、n 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 of cost management, many SMEs have

39、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 information management organization syste

40、m 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 businessChapter III Developed the cost of administration system for SMEsCost management system reform and innovation in organizations is the need to

41、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: cost analysis should be carried out routine analysis and for

42、ecasting 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 analysis to further reform the traditional, inh

43、erited 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 system. Give a stable system for people to feel

44、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 ma

45、nagement 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 imple

46、mented. 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 accounting ethics, should also establish a good business, competition, technological advances awareness an

47、d 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 th

48、e 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 mana

49、gement, 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