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

1、毕业设计（论文）外文文献翻译院 系：财务与会计系年级专业：X姓 名：学 号：附 件：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 enterpriseSn Chinas economic and social life has become an in dispe nsable comp onent of n ati onal econo mic developme nt, in crease local reve nu es, tech no logical inno vati on, to so

2、lve the employme nt has played an importont role. But in an increasingly competitive market economy, a sharp rise in thecost of small and medium-sized en terprises .Therefore, how to in troduce adva need con cepts and reas on able cost con trol scie ntific methods, and con sta ntly improve cost cont

3、rol system, to further tap the potential to reduce costs, Improve economic efficiency, to enable enterprises to gain competitive advantage in the increasingly fierce competiti on in the market, has become an urge nt problem.【Key Words】Small and medium-sized enterprises, Cost control, Problems and co

4、un termeasuresI. Strengthen the sense of cost control for SMEsThe so-called cost control, a series of measures to prevent and regulate companies according to a predetermined cost managementobjectives, a variety of factors and conditions affecting the cost taken to ensure that management practices to

5、 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, mate

6、rial 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 efficiencyThrough cost control, timely and cost indicators reveal the production process from

7、 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

8、 risk that exceeded the cost of the scheme can achieve better results.1.2 Cost control, help enhance the competitiveness of enterprisesProduct cost is a reflection of economic efficiency of enterprises comprehensive index. The level of labor productivity, costs and other expenses are reasonable, can

9、 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 levelIn

10、 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 systemsand other production technologies. However, these systems do not reflect the control of production and busine

11、ss 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

12、 activities of enterprises, with strong comprehensive, contribute to the overall management of the enterprise.1.4 Help SMEs to better adapt to market changesAdapt to the changing market environment, in order to achieve sustainable competitive advantage, is the primary concern for modern businesses m

13、ust 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 d

14、emands of the market development.II Cost control problems in SMEsEffective 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 conc

15、epts and awarenessThe 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

16、, because the cost of doing business management lacks strategic management conceptsIn. 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 ri

17、sks 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 assessmentmechanism is not

18、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 behindAt present, many SMEs cost process control methods, or methods based on species, sub-step and other traditio

19、nal 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 acc

20、ounting 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 account

21、ing 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 scientificMany SMEs long-term stay in the traditional cost control phase, focus

22、ing 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 an

23、d 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 controlCurrently, SM

24、Es 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 accountin

25、g 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 Inadequ

26、ate investment in technological innovationImprove 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 outdate

27、d 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 cohe

28、sionCulture 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 belon

29、ging, 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 con

30、ceptsModern 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 co

31、ntrol and expanded horizonsT, he 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

32、 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 controlCost consciousness is an enterprise cost savings and cost control awareness and attention, not no lon

33、ger 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 everyones participation, always pay attentio

34、n 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 informationCost management informati

35、on 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 infor

36、mation 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

37、 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 capabi

38、lities, 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 broade

39、n 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 innovationSurvival and development of SMEs in innovation

40、 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 inn

41、ovative 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 up

42、grades and service enterprises to reduce costs, gain competitive advantage.3.5 Strengthen training and improve the level of financial and accounting operations personnelImprove the quality of financial and accounting personnel to some extent to reduce the possibility of cost information distortion,

43、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

44、 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

45、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 systemCost control both involve the entire operations process also involves every employee, but also consider the various

46、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 deve

47、lopment 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

48、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， 已成为亟需解决的冋题。【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，

49、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。（

50、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单位来综合反映和控 制企业的生产经营活动，具有很强的综合性，有助于提升企业的整体管理水平。（四）有利于中小企业更好地适应市场的变化适应瞬息万变的市场环境，以求得持续性的竞争优势，是现代企业必须考虑 的首要问题。因此，中小企业不仅要关注产品的生产成本， 而且要关注经济社会 环境的变化，关注其产品在市场

51、上的竞争地位， 关心竞争对手的成本状况，才能 更好适应市场发展的变化和要求。二、中小企业成本控制存在的问题进行有效的成本控制，对于中小企业提高盈利水平，提升企业竞争力至关重 要。然而在现实生活中，很多中小企业在成本控制方面却存在这样或那样的问题。（一）成本控制观念及意识薄弱当前许多中小企业对于成本控制的观念陈旧，重视不够，有些企业成本控制 局限于产品的生产过程控制，缺乏对生产经营全方位的考虑，更缺乏对市场环境 和竞争对手的分析，原因在于企业成本管理缺乏战略管理观念。在经营过程中， 没有强烈的成本控制意识，成本开支的随意性较大，对可能产生的风险也没有一 个足够的认识，成本开支的随意性较大，对可能

52、产生的风险也没有一个足够的认 知，甚至认为成本降低的潜力已无法挖掘， 导致企业在成本控制方面的有关规章 制度不健全，采用的成本控制方法和措施也不完善， 成本考核机制不合理，不能 充分调动员工对成本责任的主动性和积极性，成本控制的作用不能得到充分发 挥。（二）成本控制方式和手段落后目前很多中小企业的成本程控制方法， 还是基于品种法、分步法等传统的成 本核算方法，对于目标成本、作业成本、质量成本、战略成本等新兴管理方法却 鲜有采用，严重制约了中小企业成本管理水平的提高。在管理手段上虽然使用计算机进行管理， 但仅限于对会计凭证的录入，账簿 的登记以及会计报表的编制，其功能主要体现在记账、算账、报账等

53、方面，还处 于会计信息化的初级阶段，缺乏在信息反馈、会计预测和决策、智能分析等方面 的应用，无法满足现代成本控制对成本信息的要求，也就谈不上成本控制手段的 信息化管理。（三）成本控制目标制定不科学许多中小企业长期停留在传统的成本控制阶段， 侧重短期效益，局限于产品 的生产过程的控制，缺乏对生产经营全局的考虑。因此，制定成本目标时，很少 考虑到发展战略、外部市场、顾客需求和同业竞争等因素。这种成本控制目标具 有一定片面性和短期性，缺乏长远的战略意识，不能适应复杂多变、激励竞争的 市场环境，制约了企业持续生存和发展的能力。（四）成本管理制度不完善，成本失控目前，中小企业由于对成本控制重视不够， 有关制度也不健全，使得企业成 本管理工作不能有效的进行，成本管理流于形式，开支随意性大，有的甚至处于 失控状态，导致企业成本不断上升。同时中小企业会计监督不到位， 对成本费用 审查不严，成本