加强中小企业成本控制的探讨外文文献翻译译文 大学论文.doc

一 毕业设计（论文）外文文献翻译 院 系： 财务与会计系 年级专业： X 姓 名： 学 号： 附 件： 加强中小企业成本控制的探讨 指导老师评语： 指导教师签名： 2014年5月15日 【Abstract】Small and medium-sized enterprises in Chinas economic and social life has become an indispensable component of national economic development, increase local revenues, technological innovation, to solve the employment has played an importont role. But in an increasingly competitive market economy, a sharp rise in thecost of small and medium-sized enterprises .Therefore, how to introduce advanced concepts and reasonable cost control scientific methods, and constantly improve cost control system, to further tap the potential to reduce costs, Improve economic efficiency, to enable enterprises to gain competitive advantage in the increasingly fierce competition in the market, has become an urgent problem. 【Key Words】Small and medium-sized enterprises, Cost control, Problems and countermeasuresI. Strengthen the sense of cost control for SMEs The so-called cost control, a series of measures to prevent and regulate companies according to a predetermined cost management objectives, a variety of factors and conditions affecting the cost taken to ensure that management practices to achieve the objective of cost management, cost control is an important means to strengthen cost management. Through cost control, the cost of people booked in advance in accordance with the level of costs, the production process to prevent loss and wastage occurs, so that the SMEs of manpower, material and financial resources are appropriately used to achieve rational use of resources, reduce production cost, reduce costs and improve economic efficiency. 1.1 Cost control will help improve the economic efficiency Through cost control, timely and cost indicators reveal the production process from the difference in the budget or plan, easy to take measures to correct the deviation, reduce cost, ensure the realization of set goals. Of course, cost contro