中小企业成本管理研究外文翻译.doc

外文资料及译文 Cost Management for SMEs Abstract: SMEs are an important pillar of Chinas 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, Chinas economic development, small and medium enterprises in the socialist market economy and plays an irreplaceable role. It played 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 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 companies compared to 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, 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 comprehensive technology update. Therefore, SMEs need to strengthen the awareness of cost management. With the deepening reform, expanding