SME SME SME research and analysis of cost management by fdjerue7eeu


									SME SME SME research and analysis of cost management

 cost analysis of SME management
 in the current increasingly competitive market conditions, small and medium
enterprises in order to remain invincible in the competition , must depend on the
production quality and cheap products. SMEs in order to obtain better economic
benefit, we must improve and develop the traditional cost management setup.

 1 to strengthen the importance of cost management system

 management system of centralization and decentralization are not limited to, the
internal organization and management, and scientific and sometimes more important.
In short, after the development of SMEs to a certain extent, how to build their own
characteristics for business organization and management system has become an
important issue, which, cost management is an important component of institution
 construction cost management features for small and medium system, we must
improve and develop the traditional cost management organizations start with small
and medium enterprises in the analysis to consider the cost of management statistics,
based on scientific design. Therefore, only lower costs, better cost management and
profitable production base is small and medium enterprises, and only good control can
enhance economic development and progress, and lower the cost of technical and
management level of comprehensive reflection, is to adapt to market needs, the key to
the sound development of the economy.
 Cost is an important basis for developing prices. Cost is an important basis for
determining prices. Cost of the product with the industry refer to the same economic
sector average cost of products. Differences in prices and costs, must be seen as a loss
of business or profits. Cost is an important means to improve capital efficiency,
product costs will directly affect the business for money. Because the same amount of
funds invested enterprises, enterprises can produce low-cost low-price products, and
expand sales and improve capital efficiency. Cost reduction is an important condition
for the protection of national income. In the market economy, enterprise products, low
cost, prices can increase sales, thereby increasing state tax revenue.

 2 the cost of small and medium cost management system, information

 cost information needs of the enterprise management decisions, better, more timely
and adequate cost information to meet management decision-making requirements,
scientific and rational utilization. The current cost management system for SMEs,
they often result in cost management and timely information disclosure and
 2.1 can not fully understand and analyze the cost structure of SMEs
 SME managers understand the cost structure of enterprise cost management is an
important means of information, lower costs for enterprises to obtain an important
means of competitive advantage 1; SME strategy to implement cost first step is to
analyze the cost structure of enterprises. Cost management organizational structure of
SMEs in specific job specification level, customers, employees, services, fixed assets
and other item, should also control the cost of the elements and their mutual influence
between the specific requirements and constraints to make. Thus facilitating the
analysis of the cost structure of SMEs, the received information, such as when
customers increases, the cost of the change? Why change? The new working tools to
affect the cost structure? Standard material impact on the cost? There any aspects of
the project cost subject to change, why? And so on. Traditional cost management
organization system is not comprehensive enough to enable analysis of cost structure
and improve, often only the cost into fixed or variable, directly or indirectly,
controlled or not controlled, this has facilitated SMEs Cost management and control,
but not a holistic view to understand and analyze the cost structure of enterprises,
organizations need to cost management system cost and quantity of the relationship
clear, long-term and short-term, part and whole relationship
 2.2 untimely disclosure of cost information, inadequate
 present, many SMEs are not cost-reporting 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. Late the cost of
information is usually is inefficient, while data collection may also be incorrect signal.
The face of increasingly fierce market competition, cost control system should be
unity and flexibility combined. SMEs to business decision that cost the smooth
management, in addition to periodic financial reports made should be in accordance
with the procedures, cost centers, types of clients a cost analysis to the management of
the cost to provide useful information.
 cost of inadequate information management systems also need to focus on building a
problem. Because inadequate information will lead to economic management
decisions of SMEs, the resulting opportunities for bad decisions necessary to improve
management. Some content of the financial statements of SMEs, the cost of
information search, this cost structure is often unrealistic. Good cost information
resources, pricing and other essential management decisions. There are standard cost
information: ① procedures: The procedures that occur each actual costs, compared
with the estimated cost, the differences were analyzed. ② products or services: to
obtain the product or service costs, pricing or product combination as a major factor
in thinking. ③ Customer: As the correct accounting basis, at the same time as a
reference for the establishment of good relations. ④ Cost Centre: Collection of
resources for each cost center, the responsibility to facilitate the completion of the
report, and, accordingly, as performance measurement, responsibility attribution basis.
⑤ equipment or tools: with each piece of equipment cost information related to the
acquisition, the main provider of fixed asset accounting and the decision to repair or
replace such use. Some particular industries may be subject to customer, region, or
other special categories and distinguish between cost information to meet the needs of
management decision-making.
 3 small and medium cost management organization structure design ideas

 cost management should meet three main objectives: ① the product cost or cost
analysis to the product during the to the preparation of financial statements; ② the
cost of providing process control information to managers; ③ estimated cost of the
product information for products such as departments or managers. Traditional cost
management, financial statements follow the provisions of cost sharing can smoothly
complete the above objectives. However, the need to adapt to the external process
control aspects contribute to the cost of information is difficult to provide, so that the
estimated cost of the product is untrue, distorted cost information.

 process control and product costing system in terms of cost-sharing played a
different role. SMEs in the design of cost management system should be a clear cost
management processes, through cost management accounting, analysis, and goals of
the design and definition, the right to develop its own characteristics of the
organization for enterprise management system. Specific design ideas are: ①
materials and working procedures of the track. When you receive the materials should
be consistent with the procurement unit of invoices to confirm, may inform the
accounts payable department. When Consuming occurs, the costs charged to the
working procedures and related accounting subjects. ② procedures manual and
follow-up. Regular working hours and related information are required to pay
management report, to properly pay wages. Work occurs, should also record the
specific work procedures and related accounting subjects. If the work does not fall
into a particular program, whether material or artificial, can the existing collection,
and marketing candidates to apportion to each work process. ③ tracking and cost
estimation procedures. Primary 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 financial accounting system, the true costs, one by one to
reflect. ④ highlight the importance of cost management in advance that the overall
production budget management facilities. This cost management system for SMEs
building of great significance. Because the use of budget management, when the work
process is complete, you can compare with the actual cost to completion on budget
control. When the estimated cost and actual cost is not the same time, available for
difference analysis, to find out the specific cost control. ⑤ 'strengthen the timeliness
of cost management, many SMEs have begun to attach importance to the cost of state
procedures, but due to financial accounting series can not wait to report on, so I can
not get from the financial accounting system, the daily cost information. Cost
information management organization system should be supplemented in this regard,
the costing process optimization based on a set of programs designed to reveal the
cost of the current state of business.

 4 the cost of development to perfect management system of small and medium
  cost management system of management reform and organizational innovation of
SMEs must correctly deal with the problem, capitalize on the trend to advance.
Enterprises can achieve better development and efficiency.
  4.1 for further reform and improve the cost analysis
  cost analysis is an important part of cost management: ① cost analysis should be
carried out routine analysis and forecasting analysis; ② should not be limited to
product analysis, should be the responsibility of cost analysis; ③ to the cost of the
product design, process costs, consumer costs analysis; ④ depth technical and
economic analysis, cost-benefit analysis, so the traditional cost analysis to further
reform, the traditional advantages of inheritance, a new analysis system to the electric
Operators of direction.
  4.2 Cost Management >>>>> This article
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