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1、外文资料及译文CostManagementforSMEsAbstract:SMEsareanimportantpillarofChina'seconomicdevelopment,intheincreasinglyfiercemarketeconomy,theSMEstoestablishposition,toproducequalityproducts,controllingproductioncosts,reduceunnecessarywaste,andonlyinordertoobtainbettereconomicbenefit,to
2、continuethedevelopmentandgrowthKeywords:Theimportanceofcostmanagement;costinformation;designideas;thinkingIntroductionSincethereformandopeningup,China'seconomicdevelopment,smallandmediumenterprisesinthesocialistmarketeconomyandplaysanirreplaceablerole.Itplayedanimportantrole
3、topromotemarketcompetition,increasingemployment,promotinginnovationandtoacceleratenationaleconomicdevelopmentandmaintainingsocialstability.ManySMEorganizationsduetotheirowninstitutionsareinadequate,thesystemisnottight,thequalityofpersonnelisgoodandbad,thelowermanagementlevel
4、cannotbeignored,especiallyinthechaosofcostmanagement,evenwithintheenterpriseisnotthefullcostaccountinginformation,whichimpededtheeconomicdevelopments.Therefore,toimprovethecostmanagementofSMEsisimperativetoimprovethequalityofeconomicoperation.Andlargeenterprises,inparticular
5、,strongmultinationalcompaniescomparedtoSMEstheadvantagesofsimplestructure,decision-makingandrapid,agileresponse,whiletheexistenceofthecongenitalweaknessoftheproductionandoperationofsmall-scale,mainlyinproductionefficiency,technologyprogress,financingandotheraspects,theprofit
6、abilityofSMEsaregenerallylowerthanlargeenterprises.LowstartingpointoftechnologyforSMEs,atthesametimeprocess,theequipmentisverybackward,thelackofseniorspecialists,coupledwithinsufficientfundingfactors,difficultto8implementacomprehensivetechnologyupdate.Therefore,SMEsneedtostr
7、engthentheawarenessofcostmanagement.Withthedeepeningreform,expandingopeningupandestablishingasocialistmarketeconomicsystem,theimplementationandconsolidationofthemodernenterprisesystem,SMEsinChina,qualityandmanagementlevelhasbeengreatprogress.Butthelevelofcostmanagementstudy,
8、therearestillsomeofthehighcostoftheproduct,lackofmarketcompetitivenessandpr
