1、 2800单词，15700英文字符 山东理工大学 毕业设计（论文） 外文资料及译文 学 院： 商 学院 专 业： 会计学 学生姓名 ： 王乃建 指导教师 ： 赵广忠 &n
2、bsp; 毕业设计（论文）时间： 二 一二 年 三 月 二十一 日 六 月 十 二 日 共 十二 周 1 Cost Management for SMEs Abstract: SMEs are an important pillar of China's economic development, in the increasingly fierce market econ
3、omy, the SMEs to establish position, to produce quality products, controlling production costs, reduce unnecessary waste, and only in order to obtain better economic benefit, to continue the development and growth Keywords: The importance of cost management； cost information； design ideas； thinking
4、Introduction Since the reform and opening up, China's economic development, small and medium enterprises in the socialist market economy and plays an irreplaceable role. It played an important role to promote market competition, increasing employment, promoting innovation and to accelerate natio
5、nal economic development and maintaining social stability. Many SME organizations due to their own institutions are inadequate, the system is not tight, the quality of personnel is good and bad, the lower management level can not be ignored, especially in the chaos of cost management, even within th
6、e enterprise is not the full cost accounting information, which impeded the economic developments. Therefore, to improve the cost management of SMEs is imperative to improve the quality of economic operation. And large enterprises, in particular, strong multinational companies compared to SMEs the a
7、dvantages of simple structure, decision-making and rapid, agile response, while the existence of the congenital weakness of the production and operation of small-scale, mainly in production efficiency, technology progress, financing and other aspects, the profitability of SMEs are generally lower th
8、an large enterprises. Low starting point of technology for SMEs, at the same time process, the equipment is very backward, the lack of senior specialists, coupled with insufficient funding factors, difficult to implement a comprehensive technology update. Therefore, SMEs need to strengthen the aware
9、ness of cost management. With the deepening reform, expanding opening up and 2 establishing a socialist market economic system, the implementation and consolidation of the modern enterprise system, SMEs in China, quality and management level has been great progress. But the level of cost manag
10、ement study, there are still some of the high cost of the product, lack of market competitiveness and profitability, which restricts business development and growth. In the current increasingly competitive market conditions, small and medium enterprises in order to remain invincible in the competition, we must rely on production of cheap products. SMEs in order to obtain better economic benefit, we must improve and develop the traditional cost management system to start.
