加强中小企业成本控制的探讨-外文文献翻译译文毕业论文.doc

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毕业设计（论文）外文文献翻译

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财务与会计系
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X
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加强中小企业成本控制的探讨

指导老师评语：

指导教师签名：
2014年5月15日

【Abstract】Small and medium-sized enterprises in China's economic and social life has become an indispensable component of national economic development, increase local revenues, technological innovation, to solve the employment has played an importont role. But in an increasingly competitive market economy, a sharp rise in thecost of small and medium-sized enterprises .Therefore, how to introduce advanced concepts and reasonable cost control scientific methods, and constantly improve cost control system, to further tap the potential to reduce costs, Improve economic efficiency, to enable enterprises to gain competitive advantage in the increasingly fierce competition in the market, has become an urgent problem.
【Key Words】Small and medium-sized enterprises, Cost control, Problems and countermeasures
I. Strengthen the sense of cost control for SMEs
The so-called cost control, a series of measures to prevent and regulate companies according to a predetermined cost management objectives, a variety of factors and conditions affecting the cost taken to ensure that management practices to achieve the objective of cost management, cost control is an important means to strengthen cost management. Through cost control, the cost of people booked in advance in accordance with the level of costs, the production process to prevent loss and wastage occurs, so that the SMEs of manpower, material and financial resources are appropriately used to achieve rational use of resources, reduce production cost, reduce costs and improve economic efficiency.
1.1 Cost control will help improve the economic efficiency
Through cost control, timely and cost indicators reveal the production process from the difference in the budget or plan, easy to take measures to correct the deviation, reduce cost, ensure the realization of set goals. Of course, cost control, not only to ensure the completion cost of the scheme, more importantly, through the establishment of cost control mechanism to reduce cost risk that exceeded the cost of the scheme can achieve better results.
1.2 Cost control, help enhance the competitiveness of enterprises
Product cost is a reflection of economic efficiency of enterprises comprehensive index. The level of labor productivity, costs and other expenses are reasonable, can be reflected directly or indirectly from the product cost out. SMEs only strengthen cost control and management, do everything possible to reduce costs and produce quality products, in order to improve product competitiveness in the market.
1.3 Cost control help improve enterprise management level
In the process of production and operation, there are various forms of complex economic relationships and different control systems, such as labor and personnel control systems, control systems and other production technologies. However, these systems do not reflect the control of production and business activities the whole picture, we can not have a unified and comprehensive reflection of the unit to control the production and business activities, and comparative analysis and evaluation. But cost control can be measured in monetary units to reflect and control integrated production and business activities of enterprises, with strong comprehensive, contribute to the overall management of the enterprise.
1.4 Help SMEs to better adapt to market changes
Adapt to the changing market environment, in order to achieve sustainable competitive advantage, is the primary concern for modern businesses must consider. Therefore, SMEs not only pay attention to production costs, but also to pay attention to changes in the economic and social environment, attention to their products competitive position in the market, competitors' costs concern the situation in order to better adapt to the changes and demands of the market development.
II Cost control problems in SMEs
Effective cost control, the SMEs to improve profitability, enhance the competitiveness of enterprises is essential. However, in real life, but there are many SMEs this or that problem in terms of cost control.
2.1 Weak cost control concepts and awareness
The current concept of cost control for many SMEs obsolete, inadequate attention to cost control, some companies limited production process control products, the lack of consideration of the full range of production and operation, but also the lack of market and competitor analysis, because the cost of doing business management lacks strategic management concepts. In the course of business, there is no strong awareness of cost control, arbitrary large cost expenditures, risks that may arise do not have a sufficient knowledge of the costs and expenses of arbitrary large, the risks that may arise nor a sufficient cognition, Even considered the potential cost reduction has been unable to dig, leading enterprises in terms of cost control relevant rules and regulations are not perfect, cost control methods and measures adopted are not perfect, cost assessment mechanism is not reasonable and fully mobilize the initiative of the staff responsible for the costs and enthusiasm, the role of cost control can not be fully realized.
2.2 Cost control means and methods behind
At present, many SMEs cost process control methods, or methods based on species, sub-step and other traditional cost accounting methods, the target costs, operating costs, quality, cost, and other emerging strategic cost management methods are rarely adopted, severely restricted the small enterprise cost management level.
Although the management tools to manage the use of a computer, but only for entry accounting documents, accounting books and the preparation of the registration statement, and its function is mainly reflected in bookkeeping, afterwards, reimbursement, etc., still in the initial stages of the accounting information the lack of information in terms of feedback, forecasting and accounting decisions, such as the application of intelligent analysis, cost control can not meet modern requirements for cost information, there are no cost controls information management.
2.3 Cost control objectives to develop scientific
Many SMEs long-term stay in the traditional cost control phase, focusing on short-term benefits, limited production process control, and lack of consideration of the global production operations. Therefore, the development of cost targets, with little regard to the development strategy, the external market, customer needs and competitive factors. This cost control and short-term goals with a certain one-sidedness, lack of long-term strategic sense, can not adapt to the complex, incentive competitive market environment, which restricts the ability of enterprises continued survival and development.
2.4 Cost management system is imperfect, cost control
Currently, SMEs due to inadequate attention to cost control, such a system is not perfect, allows businesses to cost-effectively manage work can not be carried out, the cost of managing a mere formality, expenses arbitrary, and some even out of control, leading to rising business costs . Meanwhile SMEs accounting supervision is not in place, the cost of lax review, the cost of information distortion, not a true reflection of the level of costs, the cost of which can not be correct decisions even lead to wrong decisions, to the production and operation of enterprises have serious adverse effects.
2.5 Inadequate investment in technological innovation
Improve the technological innovation ability for an enterprise to maintain its competitiveness in the market and to maintain essential for sustainable development of enterprises. Currently some SMEs is due to inadequate attention, some SMEs is due to outdated production equipment, backward technology, high consumption of resources, low labor productivity, high production costs, low economic efficiency, resulting in insufficient capital accumulation, thus affecting the technology development the input.
2.6 The lack of corporate culture, employees no cohesion
Culture is a prerequisite for business success, a successful business, must have its unique enterprise culture. However, many SMEs did not pay attention to shape corporate culture, staff did not enhance cohesion initiatives, the lack of humane care, so that employees do not have a sense of belonging, lack of security, and thus can not give full play to ownership of employees, the cost of workers' participation in management can not play, look for cost reduction initiative, enthusiasm and creativity.
III. Strengthen cost control is recommended for SME
3.1 Establish strategic cost control concepts
Modern enterprise cost control purposes, in order to achieve sustainable competitive advantage. Therefore, SMEs must establish the concept of strategic cost control. Cost control strategies should consider not only achieve lasting competitive advantage in the competitive market factors, cost control and expanded horizons, The corporate R & D and design, procurement, production, sales and after-sales service throughout the life cycle cost control into the range of factors into account both the enterprise itself, but also consider the market and competitors external environment conducive to business and better economic and social environment in accordance with internal and external changes at any time to adjust the strategic objectives.
3.2 To enhance awareness of corporate cost control
Cost consciousness is an enterprise cost savings and cost control awareness and attention, not "no longer able to reduce costs," the mind-set of shackles, fully aware of the lower cost of doing business are endless. SMEs to improve the cultural infrastructure, step up publicity efforts to let employees know the cost can be controlled, Cost control requires everyone's participation, always pay attention to cost savings, control costs and make employees fully aware of the cost savings, efficiency and the level of their remuneration are closely linked, and thus actively participate in all aspects of cost control and each entry work.
3.3 To achieve cost management information
Cost management information refers to all aspects of enterprise cost management, the use of modern information technology (computer networks and communications, etc.) to establish information systems, enterprise cost information collection, collation, calculation, analysis and monitoring, to enable enterprises to cost information in a timely manner accurate integration, aggregation and output, thereby improving cost management level and economic benefits. SMEs in the implementation of cost management information, can achieve real-time reporting of cost information, Achieve financial and business collaborative, help to improve the efficiency of enterprises, to enable enterprises to rapidly integrate various resources, sharing resources, and thus the market to make quick interactive benign reaction. Help strengthen the timeliness, validity and normative cost management, improving cost information processing capabilities, a strong impetus to the overall operation and management of enterprise information technology development, promote business innovation and upgrading of the work, so that timely cost information into decision making , From the corporate strategy and financial Competitiveness height, to broaden the scope of information processing, information processing optimization methods to enhance the financial competitiveness of enterprises, encourage enterprises to achieve strategic objectives.
3.4 Increase the cost of investment in technology innovation
Survival and development of SMEs in innovation and technology can not be separated from the business in the short term, technological innovation requires businesses to invest in higher cost of innovation. But from the long-term development, technological innovation not only allows businesses to obtain greater profit margins, and can rely on innovative technology to enable SMEs to establish a competitive advantage. Therefore, the development of small and medium enterprises to be able to survive in the competition, we must increase investment in scientific and technological innovation, relying on technological innovation, promote product upgrades and service enterprises to reduce costs, gain competitive advantage.
3.5 Strengthen training and improve the level of financial and accounting operations personnel
Improve the quality of financial and accounting personnel to some extent to reduce the possibility of cost information distortion, to ensure the authenticity and integrity of the cost information data. Therefore, the need for financial and accounting personnel continue to provide learning opportunities for training, it may take a common face to face manner, you can use the network training methods, you can also use the forum to discuss the way, Question answering to learn from each other. Meanwhile, the effectiveness of training and pay, Jin Zhi, etc. linked to either save training costs, you can also improve staff cohesion, encouraging employees to learn the enthusiasm and initiative to broaden the horizons of financial management personnel costs and improve the effectiveness of training, promote cost management level continues to increase.
3.6 The whole process, full, comprehensive cost control system
Cost control both involve the entire operations process also involves every employee, but also consider the various factors affecting the cost, both to consider the economic benefits, but also consider the social benefits, not only to consider their own interests, but also taking into account national and Employee benefits, both short-term interests to consider the enterprise, but also consider the long-term development of enterprises. Therefore, SMEs should take into account the interests of all parties, and improve cost control mechanism, the formation of the whole process, full, comprehensive cost control system.
【摘 要】中小企业已成为我国经济社会生活中不可缺少的组成部分，对国民经济发展、增加地方财政收入、进行技术创新、解决就业等方面发挥了重要的作用。但是在日益激烈的市场经济条件下，中小企业的成本急剧上升。因此，如何引进先进的成本控制理念和科学合理的方法，不断完善成本控制体系，进一步挖掘降低成本的潜力，提高经济效益，使企业在日益激烈的市场竞争中取得竞争优势， 已成为亟需解决的问题。
【关键词】中小企业，成本控制，问题及对策

一、加强中小企业成本控制的意义
所谓成本控制，是企业根据预定的成本管理目标，对各种影响成本的因素和条件采取的一系列预防和调节措施，以保证成本管理目标实现的管理行为，成本控制是加强成本管理的重要手段。通过成本控制，使成本按照人们事先预定的成本水平进行，防止生产经营过程中损失和浪费的发生，从而使中小企业的人力、物力、财力得到合理利用，达到合理利用资源，节约生产耗费，降低成本，提高经济效益的目的。
（一）成本控制有利于提高经济效益
通过成本控制，可以及时揭示生产过程中成本指标脱离预算或计划的差异，便于采取措施纠正偏差，降低耗费，保证既定目标的实现。当然，成本控制不仅仅是要保证完成成本计划，更重要的是通过建立成本控制机制，降低成本风险，使成本计划能超额完成，达到更佳的效果。
（二）进行成本控制，有利于增强企业的竞争能力
产品成本是反映企业经济效益的综合指标。企业劳动生产率的高低、费用开支是否合理等，都能从产品成本中直接或间接地体现出来。中小企业只有加强成本控制和管理，千方百计降低成本，生产质优价廉的产品，才能提高产品在市场上的竞争力。
（三）成本控制有助于提高企业综合管理水平
在企业生产经营过程中，存在各种形式的复杂的经济关系和不同的控制系统，如劳资人事控制系统、生产技术控制系统等。但是这些系统并不能反映和控制生产经营活动的全貌，也不能有一个统一的单位来综合反映和控制生产经营活动，并进行对比分析与评价。但是成本控制能够以货币计量