【正文】 istics for the anization and management system. Specific design ideas are: ① materials and working procedures of the track. When you receive the materials, the invoice should be recognized in line with the procurement unit, notice accounts payable department before. Occurs when the material is requisitioned, the costs charged to the working procedures and related accounting subjects. ② Artificial and tracking procedures. Working hours and related information are required to report regularly to management in order to properly pay wages. Work occurs, should also record the specific procedures and related accounting subjects. If not fit into specific work procedures, whether material or artificial, can the existing pool, and then apportioned to each candidate off the work process. ③ the cost of tracking and evaluation procedures. Main function is a cumulative basis and procedures of the estimated cost, standard cost and actual cost, from the initial cost estimates to the actual presentation to the true cost of the financial accounting system, one by one to reflect. ④ highlight the importance of cost management in advance, that the full implementation of budget management. This cost management system, the construction of small and medium enterprises of great significance. Because the use of budget management, when the work process is plete, you can pare with the actual cost to the pletion of the budget control. When the estimated cost and actual cost is not the same time, differences can be analyzed to find out the specific cost control. ⑤ 39。 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, reg