The purpose and significance of this topic
Domestic small and medium-sized enterprises are facing increasingly fierce competition. How to reduce small and medium-sized enterprises while improving production efficiency?
The product cost of an enterprise has become the key to improve its competitiveness. Therefore, more and more small and medium-sized enterprises begin to pay attention.
Control by cost. For a long time, its cost management is still in the traditional mode and cannot adapt to the cost war.
In order to meet the needs of management, the cost control of SMEs needs to be further improved.
In the market economy, small and medium-sized enterprises, as the main body of competition, establish a cost management system in order to better implement cost management.
Enhance cost awareness, strengthen staff management, strengthen cost control means, improve cost control methods, and effectively control.
Controlling garbage charges and reducing costs are of great significance for improving the competitiveness of enterprises, maximizing profits and promoting the development of small and medium-sized enterprises.
It means a lot.
This paper takes the exploration of small and medium-sized enterprises as the theme, and according to the exploration of the survival and development of small and medium-sized enterprises, draws its existence
Problems and defects in cost control, put forward specific suggestions and measures to promote the healthy growth of small and medium-sized enterprises.
Achieve sustainable development.
Second, research status and development trend at home and abroad
(A) the status quo and development trend of foreign research
Foreign literature mainly investigates the content of cost control and the factors that affect enterprises' pursuit of maximizing operating profits. These studies all reflect the importance of cost control to enterprises. Hewitt Kuhn of the United States put forward in his book Integrated Control of Project Cost and Schedule that the integrated control of project cost and schedule is one of the key factors related to the success or failure of the project. Dr. Robert W.Ingram (Professor, School of Accounting, University of Alabama) proposed to analyze management accounting according to the main line of cost-budget-capital expenditure-internal control-performance evaluation, and to explain cost accounting against the background of daily management of enterprise operation. All these make the theme of cost control richer and more realistic. In foreign countries, cost control has been a very systematic process. In 1990s, Japanese cost control theorists and business circles also began to strengthen the applied research on cost control and competitive intelligence, and put forward a representative cost control model-cost plan. This cost control mode is to implement a thorough cost information analysis from the initial point of things to reduce or even eliminate non-value-added activities; Using the method of reverse engineering, we can design the cost of products compared with competitors' products at the same time, so as to minimize the cost. Its essence is the information research process of future profit strategic management of enterprises.
In foreign countries, cost control has been a very systematic process. In the research of cost control, foreign scholars mainly look for successful cases of cost control from large enterprises and successful enterprises, and then summarize them and apply system theory to small and medium-sized enterprises. The topic of cost control will never be forgotten.
(B) Domestic research status and development trend
At present, the research on cost control by domestic scholars started late, and due to the influence of planned economy, enterprises
The level of cost control itself is not high, and domestic scholars and research departments mainly rely on imported pipes.
Management ideas, with advanced information technology as the carrier and activity-based cost control as the basis, provide dynamic and timely.
With resources and activity costs as the main goal, to save and improve costs as a means, the use of resources,
The relationship between quality, cost, price and quantity, and cooperate with enterprises to obtain as much profit as possible. Gaolixia
(20 1 1) Analyze the development of small and medium-sized enterprises in China in the discussion of cost control of small and medium-sized enterprises.
The problems existing in the cost control of small and medium-sized enterprises are enumerated, and the control methods are briefly described. Chen Juan (20 1 1) is in
"Talking about the Cost Control of Small and Medium-sized Enterprises" puts forward that the main body of enterprise cost management should be correctly positioned and introduced with examples.
Activity-based costing, and introduces how to improve the efficiency of capital operation, select the target market for production according to the order, and ensure production safety.
The importance of this control. Wang Hui expounded the cost control of small and medium-sized enterprises in the analysis of cost control of small and medium-sized enterprises.
It also introduces the main methods of cost control, such as standard cost control method, target cost method and change method.
Dynamic cost method, etc.
In the cost control reform, it is necessary to study the feasibility of various schemes and choose the best scheme to seek the best economic benefits of enterprises. In short, the traditional cost control of small and medium-sized enterprises should further increase the pace of reform. In the content of cost control, we should expand the object to the whole process of production and operation and go deep into the technical field; In the time of cost control, strengthen the analysis in advance; In the control method, it inherits the advantages of traditional cost control method, establishes a new analysis method system, and develops in the direction of computerization. Only in this way can we adapt to the reform of cost control in modern enterprises.
Second, the main research contents and expected objectives of the thesis (design):
(1) Main research contents:
First, the basic theory of cost control for SMEs
(A) the significance of cost control for SMEs
Second, the importance of cost control for SMEs 2
(A) cost control is conducive to achieving the goal of maximizing profits 2
(B) cost control is conducive to improving and improving the management level of enterprises 2
(C) cost control is conducive to SMEs to better adapt to changes in the market economy 2
(D) Cost control is conducive to further improving the economic and social benefits of SMEs.
Three. Problems in cost control of small and medium-sized enterprises
(A) weak awareness of cost control 7
(B) the cost control of all aspects of daily operations is backward 8
(C) ignoring the control of hidden costs 8
(1) cost control has great limitations in scope.
(2) the enterprise management system is not perfect
(3) Ignore the whole process of cost control and only pay attention to the control of a certain link.
(D) lack of corporate culture, poor employee cohesion
(E) Lack of long-term awareness of cost control objectives.
Four. Countermeasures to strengthen the cost control of small and medium-sized enterprises
(A) enhance cost awareness, the implementation of total cost management.
(2) Strengthen cost control in all aspects of daily operations.
(1) Cost control in purchasing process
(2) Cost control in material management.
(3) Cost control in material cost accounting.
(4) Cost control in salary management.
(5) Cost control in stage cost management.
(6) Cost control of current assets management.
(7) Cost control of monitoring link
(3) Pay attention to hidden cost control and reasonably reduce hidden costs.
(1) Pay attention to the control of hidden costs and reduce hidden costs reasonably.
(2) Develop and establish a complete target cost index system.
(3) Take the whole process control to effectively reduce the cost and achieve the goal.
(D) improve corporate culture and enhance employee cohesion.
(e) Setting long-term global costs.
Case analysis and enlightenment of verb (abbreviation of verb)
(I) Basic information of Zhuhai JOE Electronics Factory
(B) the factory cost control problems
(3) Measures taken by the factory and its enlightenment
(2) Expected objectives:
By studying the present situation of small and medium-sized enterprises in China, this paper analyzes the importance of cost control of small and medium-sized enterprises in China under the current economic situation, puts forward the influencing factors of cost control, and puts forward some countermeasures for cost control in the light of these problems.
Three. Main research scheme of the thesis (design) (research methods, preparation work and main measures to be adopted):
(1) Main research methods:
In the process of writing, this paper mainly adopts the method of combining normative analysis with empirical analysis. What is the main answer to the so-called empirical analysis, that is, only making an objective description of the facts without making a value judgment on the behavior results? The so-called normative analysis is to study and judge the standards of "good" and "bad" economic behavior, and use these standards to measure and evaluate what economic behavior should be. In the process of practical application, normative analysis is often associated with empirical analysis. Empirical analysis often contains some value judgments, while normative analysis is based on the understanding of the actual operation process. This paper tries to start with the connection between the two methods, and through the specific study of practical problems, what kind of countermeasures and suggestions are put forward on the basis of what the answer is.
(2) Preparation and main measures:
Around the topic selection direction and specific topics of the paper, go to libraries and bookstores to find relevant monographs, papers, major accounting journals and laxative textbooks in recent years, or search online for accounting papers. In the process of collecting materials, we conduct investigation and study, think deeply and form an argument.
Almost like real estate.