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1、外文资料及译文CostManagementforSMEsAbstract:SMEsareanimportantpillarofChina'seconomicdevelopment,intheincreasinglyfiercemarketeconomy,theSMEstoestablishposition,toproducequalityproducts,controllingproductioncosts,reduceunnecessarywaste,andonlyinordertoobtainbettereconomicbenefit,tocontinuethedevelo
2、pmentandgrowthKeywords:Theimportanceofcostmanagement;costinformation;designideas;thinkingIntroductionSincethereformandopeningup,China'seconomicdevelopment,smallandmediumenterprisesinthesocialistmarketeconomyandplaysanirreplaceablerole.Itplayedanimportantroletopromotemarketcompetition,increas
3、ingemployment,promotinginnovationandtoacceleratenationaleconomicdevelopmentandmaintainingsocialstability.ManySMEorganizationsduetotheirowninstitutionsareinadequate,thesystemisnottight,thequalityofpersonnelisgoodandbad,thelowermanagementlevelcannotbeignored,especiallyinthechaosofcostmanagemen
4、t,evenwithintheenterpriseisnotthefullcostaccountinginformation,whichimpededtheeconomicdevelopments.Therefore,toimprovethecostmanagementofSMEsisimperativetoimprovethequalityofeconomicoperation.Andlargeenterprises,inparticular,strongmultinationalcompaniescomparedtoSMEstheadvantagesofsimplestru
5、cture,decision-makingandrapid,agileresponse,whiletheexistenceofthecongenitalweaknessoftheproductionandoperationofsmall-scale,mainlyinproductionefficiency,technologyprogress,financingandotheraspects,theprofitabilityofSMEsaregenerallylowerthanlargeenterprises.LowstartingpointoftechnologyforSME
6、s,atthesametimeprocess,theequipmentisverybackward,thelackofseniorspecialists,coupledwithinsufficientfundingfactors,difficultto10implementacomprehensivetechnologyupdate.Therefore,SMEsneedtostrengthentheawarenessofcostmanagement.Withthedeepeningreform,expandingopeningupandestablishingasocialis
7、tmarketeconomicsystem,theimplementationandconsolidationofthemodernenterprisesystem,SMEsinChina,qualityandmanagementlevelhasbeengreatprogress.Butthelevelofcostmanagementstudy,therearestillsomeofthehighcostoftheproduct,lackofmarketcompetitivenessandp
