中小企业成本管理研究外文翻译中文文献Word文件下载.docx
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中小企业成本管理研究外文翻译中文文献Word文件下载.docx
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SMEsareanimportantpillarofChina'
seconomicdevelopment,intheincreasinglyfiercemarketeconomy,theSMEstoestablishposition,toproducequalityproducts,controllingproductioncosts,reduceunnecessarywaste,andonlyinordertoobtainbettereconomicbenefit,tocontinuethedevelopmentandgrowth
Keywords:
Theimportanceofcostmanagement;
costinformation;
designideas;
thinking
Introduction
Sincethereformandopeningup,China'
seconomicdevelopment,smallandmediumenterprisesinthesocialistmarketeconomyandplaysanirreplaceablerole.Itplayedanimportantroletopromotemarketcompetition,increasingemployment,promotinginnovationandtoacceleratenationaleconomicdevelopmentandmaintainingsocialstability.ManySMEorganizationsduetotheirowninstitutionsareinadequate,thesystemisnottight,thequalityofpersonnelisgoodandbad,thelowermanagementlevelcannotbeignored,especiallyinthechaosofcostmanagement,evenwithintheenterpriseisnotthefullcostaccountinginformation,whichimpededtheeconomicdevelopments.Therefore,toimprovethecostmanagementofSMEsisimperativetoimprovethequalityofeconomicoperation.
Andlargeenterprises,inparticular,strongmultinationalcompaniescomparedtoSMEstheadvantagesofsimplestructure,decision-makingandrapid,agileresponse,whiletheexistenceofthecongenitalweaknessoftheproductionandoperationofsmall-scale,mainlyinproductionefficiency,technologyprogress,financingandotheraspects,theprofitabilityofSMEsaregenerallylowerthanlargeenterprises.LowstartingpointoftechnologyforSMEs,atthesametimeprocess,theequipmentisverybackward,thelackofseniorspecialists,coupledwithinsufficientfundingfactors,difficulttoimplementacomprehensivetechnologyupdate.Therefore,SMEsneedtostrengthentheawarenessofcostmanagement.Withthedeepeningreform,expandingopeningupandestablishingasocialistmarketeconomicsystem,theimplementationandconsolidationofthemodernenterprisesystem,SMEsinChina,qualityandmanagementlevelhasbeengreatprogress.Butthelevelofcostmanagementstudy,therearestillsomeofthehighcostoftheproduct,lackofmarketcompetitivenessandprofitability,whichrestrictsbusinessdevelopmentandgrowth.
Inthecurrentincreasinglycompetitivemarketconditions,smallandmediumenterprisesinordertoremaininvincibleinthecompetition,wemustrelyonproductionofcheapproducts.SMEsinordertoobtainbettereconomicbenefit,wemustimproveanddevelopthetraditionalcostmanagementsystemtostart.
ChapterITheimportanceofbettercostmanagementsystem
Managementsystemofcentralizationanddecentralizationarenotlimitedto,theinternalorganizationandmanagement,andscientificandsometimesmoreimportant.Inshort,thefuturedevelopmentofSMEstoacertainextent,howtobuildtheirowncharacteristicsfortheorganizationandmanagementstructurehasbecomeanimportantissue,wherecostmanagementisanimportantcomponentofinstitutionbuilding.
Constructioncostmanagementfeaturesforsmallandmediumsystems,wemustimproveanddevelopthetraditionalcostmanagementorganizationsstartsmallandmediumenterprisesintheanalysisconsideredthecostofmanagementstatistics,basedonthescientificdesign.Therefore,onlylowercosts,bettercostmanagementisthebasisforprofitableproductionofSMEs,onlyagoodcontroltoenhanceeconomicdevelopmentandprogress,andlowerthecostoftheintegratedtechnologyandmanagementlevelofreflectionistomeetmarketdemandthekeytothesounddevelopmentoftheeconomy.
Businesscostsisanimportantbasisfordevelopmentoftheprice.Costisanimportantbasisfordeterminingprices.Productcosttheindustryrefertothesameeconomicsectoraveragecostoftheproduct.Differencesinpricesandcosts,mustbeseenasabusinesslossorprofit.Costcontrolisanimportantmeanstoimprovethecapitalefficiency,productcostsdirectlyaffectthelevelofcapitalefficiency.Becausethesameamountofmoneyinvestedenterprises,enterprisescanproducelow-costlow-priceproducts,andexpandsales,improvecapitalefficiency.Reducecostsisanimportantconditionfortheprotectionofnationalincome.Inthemarketeconomy,enterpriseproducts,lowcost,thepricecanincreasesales,therebyincreasingstatetaxrevenue.
ChapterIICostManagementSystemforSMEscostinformation
Costinformationneedsoftheenterprisemanagementdecision-making,better,moretimelyandcostinformationsufficienttomeettherequirementsofmanagementdecision-making,scientificandrationaluseofit.ThecostoftheexistingmanagementsystemforSMEs,theyoftenleadtocostmanagementandtimelyinformationdisclosureandinadequate
2.1Cannotfullyunderstandandanalyzethecoststructureofsmallandmediumenterprises
SMEmanagersunderstandthebusinesscoststructureisanimportantmeansofcostmanagementinformation,andaccesstolowercostcompetitiveadvantageofenterpriseisoneimportantway;
SMEstrategyimplementationcostsfirststepistoanalyzethecoststructureofenterprises.Costmanagementsystemoforganizationofworkinstandardizingthespecificlevelofsmallandmediumenterprises,customers,employees,services,andotherfixedassetsduringtheproject,theelementsshouldalsocontrolcostsandtomakecleartheinfluencebetweentherequirementsandconstraints.Thusfacilitatingtheanalysisofthecoststructureofsmallandmediumenterprises,accesstothefollowinginformation,suchaswhenthecustomerincreases,thecostofchange?
Whychange?
Thenewtoolcanaffectthecoststructureofoperations?
Standardmaterialsforthecosts?
Arethereanyaspectsoftheprojectcostsubjecttochange,andwhy?
Andsoon.Traditionalcostmanagementorganizationstructureofthecoststructureisnotcomprehensiveandperfect,oftenonlythecostisdividedintofixedorvariable,directorindirect,controllableornotcontrollable,suchaprovisionforSMEstohelpmanageandcontrolcosts,butcannotviewtounderstandingandanalysisoftheoverallcorporatecoststructure,costmanagementorganizationalstructuremustclearlytherelationshipbetweencostandnumberoflong-termandshortterm,therelationshipbetweenlocalandoverall
2.2Untimelydisclosureofcostinformation,inadequate
Currently,manySMEsarenotcost-reportingsystem,theonlysourceofinformationfortheaccountingperiodisthefinancialreportaftertheendofsomeoftheinformation,andoftenlag,lackofeffectivemanagementofvalue.Thecostinformationisusuallylateinefficient,whiledatacollectionmayalsobeincorrectsignals.Facedwithincreasinglyfiercemarketcompetition,costcontrolsystemshouldbeuniformityandflexibilitycombined.Businessdecisionthatthecostofsmallbusinessandtothesmoothmanagement,inadditiontoregularlymakefinancialreports,alsoinaccordancewiththeprocedures,costcenter,clienttypesofcostanalysis,costmanagementinordertoprovideusefulinformation.
Inadequatecostinformationmanagementsystemisalsoaneedtofocusonbuildingaproblem.BecauseinadequateinformationwillleadtomanagementdecisionsofSMEsintheeconomy,theresultingopportunitiesforpoordecision-makingmustimprove.SomeofthecontentofthefinancialstatementsofSMEs,thesearchcostinformation,thiscoststructureisoftenunrealistic.Costinformationisagoodresourceallocation,pricingandotheressentialmanagementdecisions.Standardcostinformationare:
①procedures:
Theproceduresforeachactualcostsincurred,comparedwiththeestimatedcost,thedifferenceanalysis.②productsorservices:
thecostofobtainingtheproductorservice,pricingorproductcombinationasamajorfactorinthinking.③Customer:
Asabasisforproperaccounting,butwillalsoestablishagoodrelationshipasareference.④CostCenter:
collectionofresourcesforeachcostcenter,tofacilitatecompleteresponsibilityreport,and,accordingly,asperformancemeasurement,responsibilityattributionbasis.⑤equipmentortools:
witheachoftheequipmentcostinformationrelatedtotheacquisition,themainprovideroffixedassetaccountingandthedecisiontorepairorreplacesuchpurposes.Someparticularindustriesmayneedtofollowthecustomer,region,orotherspecialcategoriesanddistinguishbetweencostinformationtomeettheneedsofmanagementdecision-making.3smallandmediumcostmanagementorganizationstructureofthedesignideas、
Costmanagementshouldmeetthreemainobjectives:
①theproductcostorcostanalysistotheproductduringtheperiodtothepreparationoffinancialstatements;
②thecostofprovidingprocesscontrolinformationtothemanagers;
③estimatedcostoftheproductandotherrelevantinformationtotheproductmanagementdepartmentorpersons.Traditionalcostmanagement,tofollowtheprovisionsofthefinancialstatements,costallocationcanbecarriedoutsuccessfullycompletetheabovegoals.However,theneedtocontributetoadapttoexternalaspectsofprocesscontrolisdifficulttoprovidecostinformation,sothattheestimatedcostoftheproductisuntrue,distortedcostinformation.Processcontrolandproductcostingsysteminthecost-sharingplayedadifferentrole.SMEsinthecostmanagementsystemdesign,costmanagementprocessshouldbeclear,throughcostmanagementaccounting,analysis,anddesignanddefinitionofgoals,therighttodeveloptheirowncharacteristicsfortheorganizationandmanagementsystem.Specificdesignideasare:
①materialsandworkingproceduresofthetrack.Whenyoureceiv
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