中小企业成本管理研究外文翻译中文文献

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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 econ

2、omic 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 r

3、ole. 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 p

4、ersonnel 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 imp

5、rove 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, m

6、ainly 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 in

7、sufficient 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 curre

9、nt 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.Cha

10、pter 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 o

11、wn 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 orga

12、nizations 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 progr

13、ess, 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 ind

14、ustry 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 amoun

15、t 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, thereb

16、y 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 it

17、. 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 mea

18、ns 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 sm

19、all 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

20、, 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 ma

21、nagement 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 analy

22、sis 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. Fa

24、ced 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, cl

25、ient 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 po

26、or 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: procedures

27、: 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 esta

28、blish 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 t

29、o 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

30、. 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 co

32、ntribute 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 syst

33、em 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. W

34、hen 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. Wo

35、rking 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 fi

37、nancial 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, when

38、 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 b

39、egun 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 system

40、 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 IIIDeveloped the cost of administration system for SMEsCost management system reform and innovation in organizations is the need to co

41、rrectly 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 forec

42、asting 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, inher

43、ited 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 sa

44、fe, 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 mana

45、gement 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 impleme

46、nted. 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 and

47、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

48、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 manage

49、ment, 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 finan

50、cial 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 Chinas enterprise reform and market deepening of the

51、 process, the enterprises 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 o

52、f 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 introduct

53、ion 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 res

54、ponse 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 increasingl

55、y 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 met

56、hods 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 manage

57、ment 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

58、 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

59、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

60、 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 compl

61、eted. 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 inst

62、ructors 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

63、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。关键词：成本管理重要性；成本信息；设计思路；思考 引言改革开放以来，随着我国经济的发展，中小企业在社会主义市场经济中发挥着不可替代的作用。它在促进市场竞争，增加就业，推动创新，加快国民经济发展和保持社会稳定等方面发挥了重要的作用。但不容忽视的是很多中小企业组织由于自身机构不够健全，制度不够严密，人员素质良莠不齐，管理水平较低，尤其是成本管理的混乱，甚至企业内部没有完整的成本核算资料，这些都阻碍了经济的发展。因此，改善中小企业的成本管理，提高经济运行质量势在必行。与大型企业、尤其是实力雄厚的跨国公司相比，中小企业有结

64、构简单、决策迅速、反应敏捷等优点，同时存在着由于生产经营规模偏小带来的先天弱点，主要体现在生产效率、技术进步、资金筹措等诸多方面，导致中小企业获利能力一般低于大企业。而中小企业的技术起点较低，同时工艺、设备十分落后，高级专门人才缺乏，加之资金不足因素，企业难以实施全面技术更新。因此，中小企业必须要强化成本管理意识。随着深化改革，扩大对外开放，全面建立社会主义市场经济体制，实施和巩固现代企业制度，我国中小企业自身素质和管理水平已有很大进步。但就成本管理层面考察，仍有一些企业产品成本居高不下，缺乏市场竞争力和盈利空间，制约着企业发展壮大。在目前竞争日益激烈的市场条件下，中小企业要想在竞争中立于不败

65、之地，必须靠生产质优价廉的产品。中小企业为了获得更好的经济效益，必须从完善和发展传统成本管理体制入手。第一章 加强成本管理体制的重要性 管理体制不仅限于集权与分权上，内部组织管理和科学化有时更为重要。总之，中小企业发展到一定程度以后，如何构建适合企业自身特点的组织管理体制就成为一个重要课题，其中，成本管理是体制建设的重要组成部分。 构建适合中小企业成本管理特点的体制，必须从完善和发展传统成本管理组织入手，在分析考虑中小企业成本管理统计的基础上，进行科学的设计。因此，只有降低成本，加强成本管理才是中小企业生产盈利的基础，只有很好的控制才能增强企业经济的发展和进步，而降低成本是企业技术和管理水平的

66、综合反映，是适应市场需求走向经济良性发展的关键。 企业成本是拟定价格的重要依据。成本是确定产品价格的重要依据。同行业产品成本指同一经济行业的产品平均成本。价格和成本的差异，必须表现为企业的亏损或利润。控制成本是提高资金效益的重要手段，产品成本的高低直接影响企业的资金效益。因为企业投入等量资金，低成本的企业可以生产低价格的产品，有利于扩大销售收入，提高资金效益。降低成本是保障国家收入的重要条件。在市场经济条件下，企业产品成本低，售价可以扩大销量，从而增加国家税收。 第二章 中小企业成本管理体制的成本信息 成本信息是企业管理决策的需要，取得更好、更及时、更充分的成本信息，才能配合管理决策的要求，科学合理的加以利用。现行的中小企业成本管理体制，往往容易导致成本管理中的信息披露不及时和不充分。2.1无法全面