加強中小企業(yè)成本控制的探討-外文文獻翻譯譯文.doc

一畢業(yè)設計（論文）外文文獻翻譯院 系：財務與會計系年級專業(yè)：x姓 名： 學 號： 附 件：加強中小企業(yè)成本控制的探討指導老師評語： 指導教師簽名：2014年5月15日【Abstract】Small and medium-sized enterprises in Chinas economic and social life has become an indispensable component of national economic development, increase local revenues, technological innovation, to solve the employment has played an importont role. But in an increasingly competitive market economy, a sharp rise in thecost of small and medium-sized enterprises .Therefore, how to introduce advanced concepts and reasonable cost control scientific methods, and constantly improve cost control system, to further tap the potential to reduce costs, Improve economic efficiency, to enable enterprises to gain competitive advantage in the increasingly fierce competition in the market, has become an urgent problem.【Key Words】Small and medium-sized enterprises, Cost control, Problems and countermeasuresI. 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 management objectives, a variety of factors and conditions affecting the cost taken to ensure that management practices to 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, material 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 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 risk that exceeded the cost of the scheme can achieve better results.1.2 Cost control, help enhance the competitiveness of enterprises Product cost is a reflection of economic efficiency of enterprises comprehensive index. The level of labor productivity, costs and other expenses are reasonable, can 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 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 systems and other production technologies. However, these systems do not reflect the control of production and business 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 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 must 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 demands 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 concepts 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, because the cost of doing business management lacks strategic management concepts. In 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 risks 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 assessment mechanism is not 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 traditional 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 accounting 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 accounting 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, focusing 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 and 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, SMEs 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 accounting 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 Inadequate 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 outdated 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 cohesionCulture 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 belonging, 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 SME3.1 Establish strategic cost control conceptsModern 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 control and expanded horizons, The 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 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 longer 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 attention 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 information 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 information 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 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 capabilities, 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 broaden 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 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 innovative 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 upgrades 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, 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 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 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 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 development 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】中小企業(yè)已成為我國經濟社會生活中不可缺少的組成部分，對國民經濟發(fā)展、增加地方財政收入、進行技術創(chuàng)新、解決就業(yè)等方面發(fā)揮了重要的作用。但是在日益激烈的市場經濟條件下，中小企業(yè)的成本急劇上升。因此，如何引進先進的成本控制理念和科學合理的方法，不斷完善成本控制體系，進一步挖掘降低成本的潛力，提高經濟效益，使企業(yè)在日益激烈的市場競爭中取得競爭優(yōu)勢， 已成為亟需解決的問題?！娟P鍵詞】中小企業(yè)，成本控制，問題及對策一、加強中小企業(yè)成本控制的意義所謂成本控制，是企業(yè)根據預定的成本管理目標，對各種影響成本的因素和條件采取的一系列預防和調節(jié)措施，以保證成本管理目標實現的管理行為，成本控制是加強成本管理的重要手段。通過成本控制，使成本按照人們事先預定的成本水平進行，防止生產經營過程中損失和浪費的發(fā)生，從而使中小企業(yè)的人力、物力、財力得到合理利用，達到合理利用資源，節(jié)約生產耗費，降低成本，提高經濟效益的目的。（一）成本控制有利于提高經濟效益通過成本控制，可以及時揭示生產過程中成本指標脫離預算或計劃的差異，便于采取措施糾正偏差，降低耗費，保證既定目標的實現。當然，成本控制不僅僅是要保證完成成本計劃，更重要的是通過建立成本控制機制，降低成本風險，使成本計劃能超額完成，達到更佳的效果。（二）進行成本控制，有利于增強企業(yè)的競爭能力產品成本是反映企業(yè)經濟效益的綜合指標。企業(yè)勞動生產率的高低、費用開支是否合理等，都能從產品成本中直接或間接地體現出來。中小企業(yè)只有加強成本控制和管理，千方百計降低成本，生產質優(yōu)價廉的產品，才能提高產品在市場上的競爭力。（三）成本控制有助于提高企業(yè)綜合管理水平在企業(yè)生產經營過程中，存在各種形式的復雜的經濟關系和不同的控制系統(tǒng)，如勞資人事控制系統(tǒng)、生產技術控制系統(tǒng)等。但是這些系統(tǒng)并不能反映和控制生產經營活動的全貌，也不能有一個統(tǒng)一的單位來綜合反映和控制生產經營活動，并進行對比分析與評價。但是成本控制能夠以貨幣計量單位來綜合反映和控制企業(yè)的生產經營活動，具有很強的綜合性，有助于提升企業(yè)的整體管理水平。（四）有利于中小企業(yè)更好地適應市場的變化適應瞬息萬變的市場環(huán)境，以求得持續(xù)性的競爭優(yōu)勢，是現代企業(yè)必須考慮的首要問題。因此，中小企業(yè)不僅要關注產品的生產成本，而且要關注經濟社會環(huán)境的變化，關注其產品在市場上的競爭地位，關心競爭對手的成本狀況，才能更好適應市場發(fā)展的變化和要求。二、中小企業(yè)成本控制存在的問題進行有效的成本控制，對于中小企業(yè)提高盈利水平，提升企業(yè)競爭力至關重要。然而在現實生活中，很多中小企業(yè)在成本控制方面卻存在這樣或那樣的問題。（一）成本控制觀念及意識薄弱當前許多中小企業(yè)對于成本控制的觀念陳舊，重視不夠，有些企業(yè)成本控制局限于產品的生產過程控制，缺乏對生產經營全方位的考慮，更缺乏對市場環(huán)境和競爭對手的分析，原因在于企業(yè)成本管理缺乏戰(zhàn)略管理觀念。在經營過程中，沒有強烈的成本控制意識，成本開支的隨意性較大，對可能產生的風險也沒有一個足夠的認識，成本開支的隨意性較大，對可能產生的風險也沒有一個足夠的認知，甚至認為成本降低的潛力已無法挖掘，導致企業(yè)在成本控制方面的有關規(guī)章制度不健全，采用的成本控制方法和措施也不完善，成本考核機制不合理，不能充分調動員工對成本責任的主動性和積極性，成本控制的作用不能得到充分發(fā)揮。（二）成本控制方式和手段落后目前很多中小企業(yè)的成本程控制方法，還是基于品種法、分步法等傳統(tǒng)的成本核算方法，對于目標成本、作業(yè)成本、質量成本、戰(zhàn)略成本等新興管理方法卻鮮有采用，嚴重制約了中小企業(yè)成本管理水平的提高。在管理手段上雖然使用計算機進行管理，但僅限于對會計憑證的錄入，賬簿的登記以及會計報表的編制，其功能主要體現在記賬、算賬、報賬等方面，還處于會計信息化的初級階段，缺乏在信息反饋、會計預測和決策、智能分析等方面的應用，無法滿足現代成本控制對成本信息的要求，也就談不上成本控制手段的信息化管理。（三）成本控制目標制定不科學許多中小企業(yè)長期停留在傳統(tǒng)的成本控制階段，側重短期效益，局限于產品的生產過程的控制，缺乏對生產經營全局的考慮。因此，制定成本目標時，很少考慮到發(fā)展戰(zhàn)略、外部市場、顧客需求和同業(yè)競爭等因素。這種成本控制目標具有一定片面性和短期性，缺乏長遠的戰(zhàn)略意識，不能適應復雜多變、激勵競爭的市場環(huán)境，制約了企業(yè)持續(xù)生存和發(fā)展的能力。（四）成本管理制度不完善，成本失控目前，中小企業(yè)由于對成本控制重視不夠，有關制度也不健全，使得企業(yè)成本管理工作不能有效的進