【正文】 山東理工大學(xué) 畢業(yè)設(shè)計(jì)（論文） 外文資料及譯文 學(xué) 院： 商 學(xué)院 專 業(yè)： 會計(jì)學(xué) 學(xué)生姓名 ： 王乃建 指導(dǎo)教師 ： 趙廣忠 畢業(yè)設(shè)計(jì)（論文）時(shí)間： 二 О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 China39。s economic development, in the increasingly fierce market economy, 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 Introduction Since the reform and opening up, China39。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 petition, increasing employment, promoting innovation and to accelerate national economic development and maintaining social stability. Many SME anizations 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 the 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 panies pared to SMEs the advantages of simple structure, decisionmaking and rapid, agile response, while the existence of the congenital weakness of the production and operation of smallscale, mainly in production efficiency, technology progress, financing and other aspects, the profitability of SMEs are generally lower than 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 prehensive technology update. Therefore, SMEs need to strengthen the awareness 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 management study, there are still some of the high cost of the product, lack of market petitiveness and profitability, which restricts business development and growth. In the current increasingly petitive market conditions, small and medium enterprises in order to remain invincible in the petition, 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. 3 Chapter I The importance of better cost management system Management system of centralization and decentralization are not limited to, the internal anization and management, and scientific and sometimes more important. In short, the future development of SMEs to a certain extent, how to build their own characteristics for the anization and management structure has bee an important issue, where cost management is an important ponent of institution building. Construction cost management features for small and medium systems, we must improve and develop the traditional cost management anizations start small and medium enterprises in the analysis considered the cost of management statistics, based on the scientific design. Therefore, only lower costs, better cost management is the basis for profitable production of SMEs, only a good control to enhance economic development and progress, and lower the cost of the integrated technology and management level of reflection is to meet market demand the key to the sound development of the economy. Business costs is an important basis for development of the price. Cost is an important basis for determining prices. Product cost the industry refer to the same economic sector average cost of the product. Differences in prices and costs, must be seen as a business loss or profit. Cost control is an important means to improve the capital efficiency, product costs directly affect the level of capital efficiency. Because the same amount of money invested enterprises, enterprises can produce lowcost lowprice products, and expand sales, improve capital efficiency. Reduce costs is an important condition for the protection of national ine. In the market economy, enterprise products, low cost, the price can increase sales, thereby increasing state tax revenue. 4 Chapter II Cost Management System for SMEs cost information Cost information needs of t