外文资料及翻译--中小企业成本管理研究

外文资料及翻译--中小企业成本管理研究内容摘要：

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 anization and management system. Specific design ideas are: ① materials 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. ② Artificial 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. ③ 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 financial accounting system, one by one to reflect. ④ 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 the work process is plete, you can pare with the actual cost to the pletion 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. ⑤ 39。 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. Cost 7 information management anization 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 8 Chapter III Developed the cost of administration system for SMEs Cost management system reform and innovation in anizations is the need to correctly deal with the problems of SMEs, make the best use to be promoted. Enterprises can achieve better development and efficiency For further reform and improve the cost analysis Cost analysis is an important part of cost management: ① cost analysis should be carried out routine analysis and forecasting analysis。 ② should not be limited to product analysis, cost analysis should also have the responsibility。 ③ to the cost of product design, process costs, consumer costs of。 ④ depth 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 puterization direction. 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 safe, if to break the old rules, inertia and change the traditional code of conduct, it will make people feel unfortable, 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 anization structure to further enhance the overall development cost management system Improve cost management system and awareness of the quality of personnel Business leaders cope with the cost management system has the necessary knowledge and attention to cost management system implemented. In the enterprise must have petence in the cost of management, cost management system, which is playing an important condition for the cost of management personnel to have engaged in 9 accounting ethics, should also establish a good business, petition, technological advances awareness and efficiency awareness, the only way to better serve the business development services, achieve better economic efficiency Improve the anizational structure of SMEs cost management Many small and medium enterprises should be based on cost management system as an opportunity to replanning of the management anization, 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 anizations often can reduce the cost and improve t。