外文資料及翻譯--中小企業(yè)成本管理研究

1、<p><b>　　山東理工大學(xué)</b></p><p><b>　　畢業(yè)設(shè)計(jì)（論文）</b></p><p><b>　　外文資料及譯文</b></p><p>　　學(xué) 院： 商學(xué)院 </p><p>　　專(zhuān) 業(yè)： 會(huì)計(jì)學(xué) <

2、;/p><p>　　學(xué)生姓名： 王乃建 </p><p>　　指導(dǎo)教師： 趙廣忠 </p><p>　　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</p><p>　　Cost Management for SMEs</p><p>　

3、　Abstract: SMEs are an important pillar of China's economic development, in the increasingly fierce market economy, the SMEs to establish position, to produce quality products, controlling production costs, reduce un

4、necessary waste, and only in order to obtain better economic benefit, to continue the development and growth</p><p>　　Keywords: The importance of cost management; cost information; design ideas; thinking<

5、/p><p>　　Introduction</p><p>　　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 pl

6、ayed an important role to promote market competition, increasing employment, promoting innovation and to accelerate national economic development and maintaining social stability. Many SME organizations due to their own

7、institutions are inadequate, the system is not tight, the quality of personnel is good and bad, the lower management l</p><p>　　And large enterprises, in particular, strong multinational companies compared t

8、o SMEs the advantages 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, techno

9、logy 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 v</p><p&g

10、t;　　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 e

11、conomic benefit, we must improve and develop the traditional cost management system to start.</p><p>　　Chapter I The importance of better cost management system</p><p>　　Management system of ce

12、ntralization and decentralization are not limited to, the internal organization and management, and scientific and sometimes more important. In short, the future development of SMEs to a certain extent, how to build thei

13、r own characteristics for the organization and management structure has become an important issue, where cost management is an important component of institution building.</p><p>　　Construction cost manageme

14、nt features for small and medium systems, we must improve and develop the traditional cost management organizations start small and medium enterprises in the analysis considered the cost of management statistics, based o

15、n 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 int

16、egrated technology and management </p><p>　　Chapter II Cost Management System for SMEs cost information</p><p>　　Cost information needs of the enterprise management decision-making, better, mor

17、e timely and cost information sufficient to meet the requirements of management decision-making, scientific and rational use of it. The cost of the existing management system for SMEs, they often lead to cost management

18、and timely information disclosure and inadequate</p><p>　　2.1 Can not fully understand and analyze the cost structure of small and medium enterprises</p><p>　　SME managers understand the busines

19、s cost structure is an important means of cost management information, and access to lower cost competitive advantage of enterprise is one important way; SME strategy implementation costs first step is to analyze the cos

20、t structure of enterprises. Cost management system of organization of work in standardizing the specific level of small and medium enterprises, customers, employees, services, and other fixed assets during the project, t

21、he elements should also c</p><p>　　2.2 Untimely disclosure of cost information, inadequate</p><p>　　Currently, many SMEs are not cost-reporting system, the only source of information for the acc

22、ounting 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 i

23、ncorrect signals. Faced with increasingly fierce market competition, cost control system should be uniformity and flexibility combined. Business decision that the cost of small business </p><p>　　Inadequate

24、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 decision-mak

25、ing 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 essentia

26、l management decisions. Standard cost information</p><p>　　Cost management should meet three main objectives: ① the product cost or cost analysis to the product during the period to the preparation of financ

27、ial statements; ② the cost of providing process control information to the managers; ③ estimated cost of the product and other relevant information to the product management department or persons. Traditional cost manage

28、ment, to follow the provisions of the financial statements, cost allocation can be carried out successfully complete the above goals</p><p>　　Chapter III Developed the cost of administration system for SMEs&

29、lt;/p><p>　　Cost management system reform and innovation in organizations is the need to correctly deal with the problems of SMEs, make the best use to be promoted. Enterprises can achieve better development an

30、d efficiency</p><p>　　3.1 For further reform and improve the cost analysis</p><p>　　Cost analysis is an important part of cost management: ① cost analysis should be carried out routine analysis

31、 and forecasting analysis; ② should not be limited to product analysis, cost analysis should also have the responsibility; ③ to the cost of product design, process costs, consumer costs of ; ④ depth technical and economi

32、c analysis, cost benefit analysis, so the cost analysis to further reform the traditional, inherited the traditional advantages of a new analytical methodology to the comp</p><p>　　3.2 The cost of the refor

33、m of management system inertia </p><p>　　The cost of management of many SMEs from the heart, the hope to maintain the existing management system. Give a stable system for people to feel safe, if to break the

34、 old rules, inertia and change the traditional code of conduct, it will make people feel uncomfortable, not used, and therefore impede the formation of a new internal rules and regulations of the force and very rigid, it

35、 is necessary to speed up the specification of SMEs cost management organization structure to further enhance the </p><p>　　3.3 Improve cost management system and awareness of the quality of personnel</p

36、><p>　　Business leaders cope with the cost management system has the necessary knowledge and attention to cost management system implemented. In the enterprise must have competence in the cost of management, co

37、st management system, which is playing an important condition for the cost of management personnel to have engaged in accounting ethics, should also establish a good business, competition, technological advances awarenes

38、s and efficiency awareness, the only way to better serve the business develop</p><p>　　3.4 Improve the organizational structure of SMEs cost management</p><p>　　Many small and medium enterprises

39、 should be based on cost management system as an opportunity to re-planning of the management organization, from the means and methods to achieve innovation, business leaders must make a determined effort to streamline r

40、edundant departments and agencies, so that not only reduce wage expenditures, and organizations often can reduce the cost and improve the cost efficiency of management, the process for SMEs to grow, it should be strictly

41、 in accordance with the req</p><p>　　In addition, as China's enterprise reform and market deepening of the process, the enterprise's cost management organization system itself is continuous developme

42、nt and improvement of small and medium enterprises in the design of its cost management mode, should be more scientific, standardized, cost management sound organizational structure to move in the direction of developmen

43、t and to promote the rationalization of decision-making and control of the overall technology and in-depth.</p><p>　　Conclusions</p><p>　　Measures to address and resolve many problems exist in t

44、he enterprise cost management, the research of our scholars are mostly the cost of doing business is the introduction of advanced management methods to study the reform of the cost management model in the new environment

45、, its orientation has been made in the corresponding results. The case of SME cost management, should be given high priority, and in-depth analysis of its causes, and propose the appropriate response measures. With the p

46、romu</p><p>　　Face of increasingly fierce market competition, enterprises in order to enhance their own competitiveness, maximize profits, it is necessary to improve enterprise cost management to enhance cos

47、t management system, strengthen awareness of cost management, strict accounting cost management, clear the scope of management to implement a comprehensive cost control to strengthen the building of enterprise culture, e

48、stablish a sound scientific management system, focusing on science and technology and t</p><p>　　Acknowledgements</p><p>　　Heartfelt thanks to the careful guidance of mentor Zhao teacher. The wr

49、iting of this paper, mentor gave me a lot of help, his words and deeds will make me a lifetime benefit. Mentor rigorous scholarship will allow me a lifetime, paper writing, the modification phase mentor always asked the

50、critical comments and suggestions, it is very important for my thesis.</p><p>　　The completion of this article is in reference to the large number of academic journals and papers on the basis of refined, int

51、egrated and innovative completed. This article is not only my college to learn accounting summary, witness this unforgettable years. Zhao teacher is a busy time to help us to seriously modify, as well as the sincere help

52、 of the students pay their own hard.</p><p>　　I would like to thank my mentor teacher Zhao, under the guidance of instructors and careful help, I successfully completed the topics of the opening report, firs

53、t draft, second draft to the finalization of the entire work. And profoundly appreciate the scholarship must be rigorous, serious attitude</p><p>　　中小企業(yè)成本管理研究</p><p>　　摘要：中小企業(yè)是我國(guó)經(jīng)濟(jì)發(fā)展的重要支柱，在日益激烈的

54、市場(chǎng)經(jīng)濟(jì)條件下，中小企業(yè)要立不敗之地，必須生產(chǎn)質(zhì)優(yōu)價(jià)廉的產(chǎn)品，控制產(chǎn)品的生產(chǎn)成本，減少不必要的浪費(fèi)，只有這樣才能獲得更好的經(jīng)濟(jì)效益，才能不斷的發(fā)展和壯大。 </p><p>　　關(guān)鍵詞：成本管理重要性；成本信息；設(shè)計(jì)思路；思考 </p><p>　　引言　　改革開(kāi)放以來(lái)，隨著我國(guó)經(jīng)濟(jì)的發(fā)展，中小企業(yè)在社會(huì)主義市場(chǎng)經(jīng)濟(jì)中發(fā)揮著不可替代的作用。它在促進(jìn)市場(chǎng)競(jìng)爭(zhēng)，增加就業(yè)，推動(dòng)創(chuàng)新，加快國(guó)民經(jīng)

55、濟(jì)發(fā)展和保持社會(huì)穩(wěn)定等方面發(fā)揮了重要的作用。但不容忽視的是很多中小企業(yè)組織由于自身機(jī)構(gòu)不夠健全，制度不夠嚴(yán)密，人員素質(zhì)良莠不齊，管理水平較低，尤其是成本管理的混亂，甚至企業(yè)內(nèi)部沒(méi)有完整的成本核算資料，這些都阻礙了經(jīng)濟(jì)的發(fā)展。因此，改善中小企業(yè)的成本管理，提高經(jīng)濟(jì)運(yùn)行質(zhì)量勢(shì)在必行。</p><p>　　與大型企業(yè)、尤其是實(shí)力雄厚的跨國(guó)公司相比，中小企業(yè)有結(jié)構(gòu)簡(jiǎn)單、決策迅速、反應(yīng)敏捷等優(yōu)點(diǎn)，同時(shí)存在著由于生產(chǎn)經(jīng)營(yíng)規(guī)模

56、偏小帶來(lái)的先天弱點(diǎn)，主要體現(xiàn)在生產(chǎn)效率、技術(shù)進(jìn)步、資金籌措等諸多方面，導(dǎo)致中小企業(yè)獲利能力一般低于大企業(yè)。而中小企業(yè)的技術(shù)起點(diǎn)較低，同時(shí)工藝、設(shè)備十分落后，高級(jí)專(zhuān)門(mén)人才缺乏，加之資金不足因素，企業(yè)難以實(shí)施全面技術(shù)更新。因此，中小企業(yè)必須要強(qiáng)化成本管理意識(shí)。 隨著深化改革，擴(kuò)大對(duì)外開(kāi)放，全面建立社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制，實(shí)施和鞏固現(xiàn)代企業(yè)制度，我國(guó)中小企業(yè)自身素質(zhì)和管理水平已有很大進(jìn)步。但就成本管理層面考察，仍有一些企業(yè)產(chǎn)品成本居高不下，缺乏

57、市場(chǎng)競(jìng)爭(zhēng)力和盈利空間，制約著企業(yè)發(fā)展壯大。</p><p>　　在目前競(jìng)爭(zhēng)日益激烈的市場(chǎng)條件下，中小企業(yè)要想在競(jìng)爭(zhēng)中立于不敗之地，必須靠生產(chǎn)質(zhì)優(yōu)價(jià)廉的產(chǎn)品。中小企業(yè)為了獲得更好的經(jīng)濟(jì)效益，必須從完善和發(fā)展傳統(tǒng)成本管理體制入手。 </p><p>　　第一章 加強(qiáng)成本管理體制的重要性 　　 　　管理體制不僅限于集權(quán)與分權(quán)上，內(nèi)部組織管理和科學(xué)化有時(shí)更為

58、重要。總之，中小企業(yè)發(fā)展到一定程度以后，如何構(gòu)建適合企業(yè)自身特點(diǎn)的組織管理體制就成為一個(gè)重要課題，其中，成本管理是體制建設(shè)的重要組成部分。 　　構(gòu)建適合中小企業(yè)成本管理特點(diǎn)的體制，必須從完善和發(fā)展傳統(tǒng)成本管理組織入手，在分析考慮中小企業(yè)成本管理統(tǒng)計(jì)的基礎(chǔ)上，進(jìn)行科學(xué)的設(shè)計(jì)。因此，只有降低成本，加強(qiáng)成本管理才是中小企業(yè)生產(chǎn)盈利的基礎(chǔ)，只有很好的控制才能增強(qiáng)企業(yè)經(jīng)濟(jì)的發(fā)展和進(jìn)步，而降低成本是企業(yè)技術(shù)和管理水平的綜合反映，是適應(yīng)市場(chǎng)需求走向

59、經(jīng)濟(jì)良性發(fā)展的關(guān)鍵。 　　企業(yè)成本是擬定價(jià)格的重要依據(jù)。成本是確定產(chǎn)品價(jià)格的重要依據(jù)。同行業(yè)產(chǎn)品成本指同一經(jīng)濟(jì)行業(yè)的產(chǎn)品平均成本。價(jià)格和成本的差異，必須表現(xiàn)為企業(yè)的虧損或利潤(rùn)?？刂瞥杀臼翘岣哔Y金效益的重要手段，產(chǎn)品成本的高低直接影響企業(yè)的資金效益。因?yàn)槠髽I(yè)投入等量資金，低成本的企業(yè)可以生產(chǎn)低價(jià)格的產(chǎn)品，有利于擴(kuò)大銷(xiāo)售收入，提高資金效益。降低成本是保障國(guó)家收入的重要條件。在市場(chǎng)經(jīng)濟(jì)條件下，企業(yè)產(chǎn)品成本低，售價(jià)可以擴(kuò)大銷(xiāo)量，從而增加國(guó)家稅

60、收。 </p><p>　　第二章 中小企業(yè)成本管理體制的成本信息 　　 　　成本信息是企業(yè)管理決策的需要，取得更好、更及時(shí)、更充分的成本信息，才能配合管理決策的要求，科學(xué)合理的加以利用?，F(xiàn)行的中小企業(yè)成本管理體制，往往容易導(dǎo)致成本管理中的信息披露不及時(shí)和不充分。 　　 2.1無(wú)法全面了解和分析中小企業(yè)的成本結(jié)構(gòu) 　　中小企業(yè)經(jīng)營(yíng)者了解企業(yè)成本結(jié)構(gòu)的重要手段是成本管理信息，而獲取更低的成本是企業(yè)取得競(jìng)爭(zhēng)

61、優(yōu)勢(shì)的重要途徑之一；中小企業(yè)實(shí)施成本戰(zhàn)略的第一步就是要分析企業(yè)的成本結(jié)構(gòu)。成本管理組織體制在規(guī)范中小企業(yè)具體的工作程度、客戶(hù)、員工、服務(wù)、固定資產(chǎn)等項(xiàng)目過(guò)程中，還應(yīng)對(duì)控制成本的要素及其相互之間的影響做出明確的規(guī)定和約束。從而有利于中小企業(yè)的成本結(jié)構(gòu)的分析中，獲得如下信息，如當(dāng)顧客增加時(shí)，成本如何變化？變化的原因何在？新的作業(yè)工具如何影響成本結(jié)構(gòu)？標(biāo)準(zhǔn)物資對(duì)成本有何影響？還有哪方面的項(xiàng)目成本發(fā)生變動(dòng)，為什么？等等。傳統(tǒng)的成本管理組織體制使

62、成本結(jié)構(gòu)分析不夠全面和完善，往往只是將成本分為固定或變動(dòng)、直接或間接、可控或不可控，這種規(guī)定有助于管理和控制中小企業(yè)成本，但無(wú)法以整體的觀點(diǎn)了解和分析企業(yè)的成本結(jié)構(gòu)，必須在成</p><p>　　第三章 發(fā)展完善中小企業(yè)成本管理體制的思考 　　 　　成本管理組織體制的改革和創(chuàng)新是中小企業(yè)必須正確對(duì)待的問(wèn)題，因勢(shì)利導(dǎo)予以推進(jìn)。企業(yè)才能取得更好的發(fā)展和效益。 　 3.1進(jìn)一步改革和完善成本分析 　　成本分析

63、是成本管理的重要環(huán)節(jié)：①成本分析應(yīng)開(kāi)展日常分析和預(yù)測(cè)分析；②不應(yīng)局限于產(chǎn)品分析，還應(yīng)有責(zé)任成本分析；③要對(duì)產(chǎn)品的設(shè)計(jì)成本、工藝成本、消費(fèi)成本進(jìn)行分析；④深入開(kāi)展技術(shù)經(jīng)濟(jì)分析、成本效益分析，所以對(duì)傳統(tǒng)成本分析要進(jìn)一步改革，繼承傳統(tǒng)優(yōu)點(diǎn)、建立新的分析方法體系，并向電算化方向發(fā)展。 3.2成本管理體制慣性的改革 　　許多中小企業(yè)的成本管理人員從心里上希望能維持現(xiàn)有的管理體制。因穩(wěn)定的體制能給人們以安全感，如果打破舊的規(guī)章制度，改變

64、傳統(tǒng)慣性和行為規(guī)范，就會(huì)讓人們感到不適應(yīng)，不習(xí)慣，因此在企業(yè)內(nèi)部形成一種阻礙新的規(guī)章制度的力量，且剛性很強(qiáng)，所以必須加快規(guī)范中小企業(yè)的成本管理組織體制，進(jìn)一步提高成本管理體制全面發(fā)展。 　 3.3提高成本管理體制人員的素質(zhì)和意識(shí) 　　企業(yè)領(lǐng)導(dǎo)應(yīng)對(duì)成本管理體制有著必要的認(rèn)識(shí)和重視，把成本管理體制落到實(shí)處。在企業(yè)中必須要有勝任能力的成本</p><p><b>　　結(jié) 論</b><

65、/p><p>　　對(duì)于中小企業(yè)成本管理中存在的諸多問(wèn)題的探討和解決措施，目前我國(guó)學(xué)者的研究大多是引進(jìn)先進(jìn)的企業(yè)成本管理方法，對(duì)新環(huán)境下成本管理模式的改革進(jìn)行研究，其定向研究已經(jīng)取得了相應(yīng)的成果。針對(duì)我國(guó)中小企業(yè)出現(xiàn)的有關(guān)成本管理問(wèn)題的案例，應(yīng)該給予高度重視，并且深入剖析其原因，提出相應(yīng)的應(yīng)對(duì)措施。隨著我國(guó)新會(huì)計(jì)準(zhǔn)則的頒布和實(shí)施，法律體系和內(nèi)部控制制度也在不斷的完善健全，使企業(yè)進(jìn)一步良性發(fā)展。中小企業(yè)應(yīng)該做到揚(yáng)長(zhǎng)避短，

66、適應(yīng)不斷變化、競(jìng)爭(zhēng)日益激烈的市場(chǎng)，不斷學(xué)習(xí)和掌握成本管理的新理論和新方法，并借鑒吸收其他國(guó)家其他企業(yè)的成功經(jīng)驗(yàn)，不斷總結(jié)和發(fā)現(xiàn)成本管理出現(xiàn)的新問(wèn)題，不斷更新成本管理的觀念和手段，不斷尋求企業(yè)自身發(fā)展的成本管理新思路。</p><p>　　面對(duì)日益激烈的市場(chǎng)競(jìng)爭(zhēng)，企業(yè)要想增強(qiáng)自身競(jìng)爭(zhēng)力，獲得最大利潤(rùn)，就必須完善企業(yè)成本管理，加強(qiáng)成本管理體系，通過(guò)加強(qiáng)成本管理意識(shí)、嚴(yán)格核算成本管理、明確管理范圍實(shí)行全面成本控制、加強(qiáng)

67、企業(yè)文化建設(shè)、建立健全科學(xué)管理體系、注重科學(xué)技術(shù)和優(yōu)化企業(yè)組織結(jié)構(gòu)等來(lái)降低企業(yè)成本，只有這樣，企業(yè)才能立于不敗之地。為使成本管理發(fā)揮有效作用，應(yīng)摒棄傳統(tǒng)，尋找創(chuàng)新的解決辦法，使其更適應(yīng)社會(huì)的發(fā)展大潮，才能在市場(chǎng)經(jīng)濟(jì)的激烈競(jìng)爭(zhēng)中取得成功。</p><p><b>　　致 謝</b></p><p>　　衷心感謝導(dǎo)師對(duì)本人的精心指導(dǎo)。本論文的寫(xiě)作，導(dǎo)師給了我很大的幫助，他

68、的言傳身教將使我終生受益。導(dǎo)師嚴(yán)謹(jǐn)?shù)闹螌W(xué)態(tài)度將使我受益終生，在論文書(shū)寫(xiě)、修改階段導(dǎo)師總是提出關(guān)鍵的意見(jiàn)和建議，對(duì)本人的論文來(lái)說(shuō)是相當(dāng)重要的。</p><p>　　完成這篇文章是在參考了大量的學(xué)術(shù)期刊和論文的基礎(chǔ)上，加以提煉、綜合和創(chuàng)新完成的。這篇文章不僅是對(duì)我大學(xué)學(xué)習(xí)會(huì)計(jì)的總結(jié)，也是這段難忘歲月的見(jiàn)證。趙老師是在百忙中擠出時(shí)間幫我們認(rèn)真修改，同時(shí)還有同學(xué)的真誠(chéng)幫助，和自己辛勤的付出。</p><