【正文】 he enterprise management decisionmaking, better, more timely and cost information sufficient to meet the requirements of management decisionmaking, scientific and rational use of it. The cost of the existing management system for SMEs, they often lead to cost management and timely information disclosure and inadequate Can not fully understand and analyze the cost structure of small and medium enterprises SME managers understand the business cost structure is an important means of cost management information, and access to lower cost petitive advantage of enterprise is one important way。 SME strategy implementation costs first step is to analyze the cost structure of enterprises. Cost management system of anization of work in standardizing the specific level of small and medium enterprises, customers, employees, services, and other fixed assets during the project, the elements should also control costs and to make clear the influence between the requirements and constraints. Thus facilitating the analysis of the cost structure of small and medium enterprises, access to the following information, such as when the customer increases, the cost of change? Why change? The new tool can affect the cost structure of operations? Standard materials for the costs? Are there any aspects of the project cost subject to change, and why? And so on. Traditional cost management anization structure of the cost structure is not prehensive and perfect, often only the cost is divided into fixed or variable, direct or indirect, controllable or not controllable, such a provision for SMEs to help manage and control costs, but can not view to understanding and analysis of the overall corporate cost structure, cost management anizational structure must clearly the relationship between cost and number of longterm and short term, the relationship between local and overall Untimely disclosure of cost information, inadequate 5 Currently, many SMEs are not costreporting system, the only source of information for the accounting period is the financial report after the end of some of the information, and often lag, lack of effective management of value. The cost information is usually late inefficient, while data collection may also be incorrect signals. Faced with increasingly fierce market petition, cost control system should be uniformity and flexibility bined. Business decision that the cost of small business and to the smooth management, in addition to regularly make financial reports, also in accordance with the procedures, cost center, client types of cost analysis, cost management in order to provide useful information. Inadequate cost information management system is also a need to focus on building a problem. Because inadequate information will lead to management decisions of SMEs in the economy, the resulting opportunities for poor decisionmaking must improve. Some of the content of the financial statements of SMEs, the search cost information, this cost structure is often unrealistic. Cost information is a good resource allocation, pricing and other essential management decisions. Standard cost information are: ① procedures: The procedures for each actual costs incurred, pared with the estimated cost, the difference analysis. ② products or services: the cost of obtaining the product or service, pricing or product bination as a major factor in thinking. ③ Customer: As a basis for proper accounting, but will also establish a good relationship as a reference. ④ Cost Center: collection of resources for each cost center, to facilitate plete responsibility report, and, accordingly, as performance measurement, responsibility attribution basis. ⑤ equipment or tools: with each of the equipment cost information related to the acquisition, the main provider of fixed asset accounting and the decision to repair or replace such purposes. Some particular industries may need to follow the customer, region, or other special categories and distinguish between cost information to meet the needs of management decisionmaking. 3 small and medium cost management anization structure of the design ideas、 Cost management should meet three main objectives: ① the product cost or cost analysis to the product during the period to the preparation of financial statements。 ② the cost of providing process control information to the managers。 ③ estimated cost of the 6 product and other relevant information to the product management department or persons. Traditional cost management, to follow the provisions of the financial statements, cost allocation can be carried out successfully plete the above goals. However, the need to contribute to adapt to external aspects of process control is difficult to provide cost information, so that the estimated cost of the product is untrue, distorted cost information. Process control and product costing system in the cost