Model essay on cost management of small and medium-sized enterprises 1: Research on the thought and method of cost management of small and medium-sized enterprises
To sum up, with the deepening of the reform of market economy system, the important role of cost management in the development of small and medium-sized enterprises has been gradually valued by enterprises. From the analysis of this paper, we can see that there are still some problems to be solved urgently in the cost management of small and medium-sized enterprises. In the future, enterprises must take scientific and perfect measures in combination with their own actual conditions in order to better promote the sustainable development of enterprises.
Keywords: small and medium-sized enterprises; cost control
First, the cost management thought of small and medium-sized enterprises
Different from state-owned enterprises, small and medium-sized enterprises are mostly private enterprises, and the acquisition of resources and factors is realized through the market, which directly leads to the characteristics of small and medium-sized enterprises, with small and medium-sized investors as the main investors and uncertain operation. As an important part of the management of small and medium-sized enterprises, cost management is influenced by many factors in the process of enterprise development. Therefore, it is very important to establish a scientific and perfect concept of cost management.
1. Obviously, independent innovation is an inexhaustible motive force to promote the development of small and medium-sized enterprises.
For small and medium-sized enterprises, especially production-oriented small and medium-sized enterprises, their development has very high requirements for independent innovation, which is not only an important means for enterprises to improve their market competitiveness, but also the main way to achieve the goal of sustainable development. However, there are many uncertainties in the research and development of new technologies, which leads to great risks in the investment of enterprises, and the trade-off between sustainable development of enterprises is also an important issue in cost management. In the development of small and medium-sized enterprises, technological innovation mainly serves the realization of the sustainable development goal of enterprises. Therefore, in the process of technological R&D and innovation, enterprises must try their best to reduce the uncertain risk of enterprise funds, control the cost of technological R&D within the range that enterprises can bear, and realize the mutual support between the leading level of technology and the sustainable development of enterprises, so that all parties can take care of each other.
2. Realize that SMEs have long faced the problem of insufficient capital supply.
As far as the development of small and medium-sized enterprises in China is concerned, it is generally faced with the problem of insufficient capital supply. On the one hand, the financial management of small and medium-sized enterprises lacks scientificity and perfection, and the financial management mechanism is not perfect, which leads to serious waste of funds; On the other hand, due to the lack of correct understanding and strong support of social development for the development of small and medium-sized enterprises, the realization of enterprise development goals faces many obstacles, resulting in the inability to effectively recover funds. In addition, the policy focus of government departments focuses on the development of state-owned enterprises and foreign-funded enterprises, which further aggravates the capital turnover difficulties of small and medium-sized enterprises. In recent years, with the rapid development of China's social economy, small and medium-sized enterprises have achieved self-improvement to a certain extent, but the phenomenon of insufficient capital supply has not been effectively solved, which has hindered the sustainable development of small and medium-sized enterprises.
3. Fully understand the significance of the management among cost, business volume and profit to the thought of cost management.
In the current management of small and medium-sized enterprises, there are many factors that can affect the management level, such as business volume and profit. There is an inseparable relationship between cost, business volume and profit, and it is also the top priority of cost management for small and medium-sized enterprises to handle the relationship between them. First of all, we should correctly understand the correlation among cost, quantity and profit. The so-called "correlation" refers to the level of business volume that has been reached in the process of enterprise development. The arrangement and implementation of cost, business volume and profit should be based on "correlation", that is, related cost, related business volume and related profit. To carry out relevant research, we need to pay attention to the following aspects. First, we should have a comprehensive and systematic understanding of the business scope of small and medium-sized enterprises. In the current development of market economy, the business scope of small and medium-sized enterprises is mainly civilian products. Under the premise of ensuring the quality of product production, the long-term stable development of enterprises can be maintained. Not only have higher requirements for technology, but also ensure the update speed and perfection of technology. Secondly, small and medium-sized enterprises can successfully complete the business that is difficult for state-owned enterprises, such as consulting intermediary institutions and architectural planning and design. Finally, for the development of small and medium-sized enterprises, internal related conditions involve many aspects, such as technology, capital, talents and management. It is necessary to achieve effective coordination and balance between the above elements, highlight controllability, reasonably respond to changing market demand, and then successfully achieve the development goals of enterprises.
Second, the cost management methods of SMEs
1. Strengthen cost awareness and implement total cost management.
Cost consciousness is the premise and foundation for the smooth development of various cost management work. For some small and medium-sized enterprises, in order to fundamentally improve the overall level of cost management, the first task is to strengthen the cost consciousness of managers. No matter the supervisor, production staff or financial person in charge of the enterprise, they must establish the cost consciousness. At the same time, it is necessary to implement total cost management on this basis. We should fully realize that cost management is not the business of a certain person or department, but the business of the whole enterprise or even the whole group. Therefore, in order to fundamentally improve the overall efficiency and quality of cost management, the management of small and medium-sized enterprises must proceed from the actual situation of enterprise development, lead all employees and departments to actively participate in cost management, make cost management comprehensive and concrete, and then better promote the feasibility of enterprises. At the same time, it is necessary to strengthen cost analysis and establish a scientific and perfect cost management mechanism. In recent years, with the continuous popularization and development of computer technology and network technology, enterprise cost management has gradually developed in the direction of digitalization and intelligence. The extensive application of advanced technology not only provides an efficient tool for information processing of cost management, but also fundamentally improves the overall level of cost management and the economic benefits of enterprises. However, just doing this is not enough. Enterprises should also rationally apply the results of cost management, which is the ultimate embodiment of the value of cost management. As far as the development of small and medium-sized enterprises is concerned, many links are closely related to cost management, such as profit adjustment, cost adjustment and tax burden control. Therefore, once the results of cost management are improperly used, it will inevitably directly affect the smooth development of all work in enterprises, and even cause irreparable losses to enterprises. Therefore, the correct application and results of cost management are also very important.
2. Integrate the horizontal cost management method into the cost management system of SMEs.
The so-called horizontal cost management method mainly refers to the comprehensive consideration of various factors related to cost in enterprise development and the construction of a perfect cost management system. At present, the horizontal cost management methods of small and medium-sized enterprises in China mainly include three aspects:
(1) The scope of cost management has gradually expanded from the initial manufacturing cost management to the whole process cost management. From the perspective of management, the cost management of an enterprise includes not only manufacturing costs, but also all product-related expenses such as R&D, ordering, supply and sales, and even the cost of after-sales service should be included in the consideration of cost management. Any link mentioned above will have an impact on the level of product cost management, which is also the significance of building a horizontal cost management method;
(2) The management and control of enterprise cost should also proceed from the perspective of operation and run through the whole operation process. Operation management plays an important role in cost management, which endows the whole enterprise with more internal and external resources, chooses the development path of the enterprise, discriminates the pursuit speed and increases the accumulation, thus further enhancing the internal vitality of cost management;
(3) For small and medium-sized production enterprises, the effective integration of activity chain is of great significance to improve the level of cost management. Through the effective integration of activity chain, we can realize the seamless connection of all links of cost management, speed up the capital turnover and avoid the long-term occupation of funds as much as possible. From the perspective of horizontal cost management, the calculation methods and standards involved in the traditional cost management model are all important means to achieve cost objectives, and they are all important components of the enterprise cost management system, serving for enterprise value-added, and target cost management has undoubtedly become the key to overall planning in this system. Therefore, it is a realistic choice for small and medium-sized enterprises to establish a horizontal cost control method with target cost management as the core.