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出门在外也不愁会计学论文：中小型企业如何控制成本费用和管理
价值链视角下中小企业成本控制与管理构想。中小企业价值链分析。中小制造业处于不利的地位。特别是在发展地程之中会计成本管理是一项大问题。
Nearly 30 years of reform and opening up, China's rapid economic development, SMEs and private, has made important achievements in economic and social development to become an important force. Advantage in the most populous country, the manufacturing sector is occupied an important position. The data indicate that, as of May 2009, China has nearly 50 million SMEs, accounting for 99.3% of total number of enterprises, including, manufacturing 2,228,700, accounting for 22.9% of the total number of SMEs. They are created by the value of final goods and services GDP about 60%, paid taxes of approximately 50% of total state tax revenue, providing more than 75% of urban jobs. In addition, 65% of Chinese patents, more than 75% of technical innovation, more than 80% of new product development, are done by the SMEs. SMEs provide about 75 percent of urban jobs, not only placed a large number of urban laid-off workers, but also absorb a large number of rural surplus labor, an effective solution to the transfer of rural surplus labor and employment issues, alleviate labor supply and demand, thus ensuring the social stability and economic development [10]. But now the financial crisis, small and medium manufacturing industry at a disadvantage, which rely on low-cost factors of production for the international competitiveness of economic growth is increasingly challenged by the outcome of its growth, so cost control and management become the primary problem.
改革开放近30年来，我国中小企业和民营经济发展迅速，取得了重要的成就，成为我国经济社会发展中的重要力量。在人口大国的优势下，制造业更是占着重要地位。有关资料表明，截至2009年5月，我国有中小企业近5000万家，占全国企业总数的99.3%，其中，制造业222.87万户，占中小企业总数的22.9%。它们所创造的最终产品和服务价值相当于国内生产总值的60%左右，上缴税收约为国家税收总额的50%，提供了75%以上的城镇就业岗位。
An SME cost control and management status
一、中小企业成本费用控制和管理现状
(A) small and medium heavy internal production costs, ignoring the external economic environment
（一）中小企业重内部生产成本，忽略外部经济环境
With the changes in market structure, companies in the market, that is, the seller is also a buyer, product cost structure has changed, the proportion of production costs down, increasing the proportion of liquidity. Management of small and medium manufacturing cost too much confined to areas of production, to reduce direct materials, direct labor and manufacturing costs as the primary means of management costs, ignoring the procurement of raw materials, sales and after-sales service and other aspects of the cost occurs, resulting in all aspects fragmented, disjointed. Small and medium manufacturing enterprises are now regarded emphases are placed on cost management production process cost control, cost control usually through cost cutting methods to achieve the purpose of the project, such as reducing the demand for raw materials, wages costs and manufacturing costs, this often results in the product quality issues, and staff turnover and other problems. When the purpose of constituting the product cost reductions encounter a problem, small and medium manufacturing cost savings will be pointing to the various departments within the enterprise, looking for corporate short-term profit maximization. Most companies put the focus on cost reduction for a single control on production costs, ignoring the product design, raw material supply and reserves, sale of part of the cost impact of the product, in fact, more than three phases in the products cost 80% [8], is sufficient to determine the fate.
随着市场格局的转变，企业在市场上即是卖方也是买方，产品成本结构发生了变化，生产性费用比重下降，流通性比重不断上升。中小制造业的成本管理过多的局限于生产领域，以降低直接材料、直接人工和制造费用作为管理成本的主要手段，忽视对原料采购、销售和售后服务等环节发生的成本费用，造成各个环节各自为政，相互脱节。现在中小制造业都把企业成本管理的侧重点都放在产品生产过程的成本控制，对成本的控制一般通过削减成本项目的方法来达到目的，如减少对原材料的需求、工资费用和制造费用，这样往往造成了产品的质量问题以及员工流失等问题的产生。
(Two) on the various aspects of SMEs do not know much, only on immediate
Small manufacturing sectors in the industry are involved in at most the most complex one, not including external suppliers and distributors, and also including all aspects of internal operations. Most small and medium manufacturing industry gathering put all the goals in the production chain, that only part of the production well, cost control, and efficiency will go up, in fact, not the case. There is a direct relationship with the efficiency gains, an enterprise is to profit by selling, and competition is everywhere now a society, a commodity have several suppliers, customers no longer borrow as before are looking for a commodity, but commodity to find customers. But on the part of businesses, driven by the interests of the community, in order to benefit as the premise, mass-produced products magazine network, a large number of sales in order to increase profits, often so that quality problems and causing greater losses.
Second, the SME value chain analysis
Every business has its unique value chain system in which providers and enterprises, between the customer and the enterprise value chain is formed between the outer ends of the connection point, the suppliers, business, business customers as a whole, corporate only occupy the entire value chain in which a ring or a few rings [2]. The manufacturing industry, it must understand the value of the cost of each link in the chain acts in this way can the various aspects of the value chain analysis and a variety of cost behavior of enterprises of different sizes to create value contribution, the contribution of enterprises to reduce costs also different, therefore, the cost of each value activities influencing factors are also different, the impact factor is the cost drivers [1]. Therefore, for small and medium manufacturing value chain analysis, we must first identify the costs involved in corporate behavior, and determine the behavior of costs incurred content.
In the small manufacturing value chain, manufacturing in the middle, is a major part of the value chain to generate, top with suppliers and customers lower end of the channel, so the analysis of small and medium manufacturing value chain from the external and internal value chain to start.
1. SME industry value chain and cost analysis
(A) between suppliers and business value chain analysis
An enterprise first need suppliers to provide it with raw materials, semi, services and other inputs, which is the beginning of the entire value chain. Manufacturing and supplier in the small part of the cost occurring mainly in logistics costs, labor costs and procurement costs. Value chain, logistics costs account for about 21% of sales, which is part of the cost is due to enterprise content and make purchases of raw materials delivered to the production location, often due to walk away only delay hours, and spend excess
in Raw materials shipped to the warehouse did not use before, warehouse personnel needed to manage the material in the warehouse longer stay, the greater the human cost, the greater for procurement activities, when little or supplier relationships with suppliers over poor, expensive raw material prices, so that it will increase the cost of the order.
(2) between the channel and enterprise value chain analysis
Selling expenses increased market price of the final product often account for a large proportion. Product reaches the channel will always occur when the hands of this or that costs such as transportation fees, advertising fees, service fees, the total cost of these sales charges.
2. SME internal value chain and cost analysis
Each job within the enterprise must consume some resources, namely the cost, but each one resource-intensive jobs in the process create value, so the value chain, value chain optimization and cost management naturally to the job center magazine network, small and medium manufacturing industry operating mainly in material procurement, finished goods generate links and sales. Therefore, you can combine activity-based costing to analyze each job in the enterprise [7].
(A) material procurement costs incurred cost analysis
Material sourcing from small and medium manufacturing industry is beginning to prepare for the various purposes, it is also obvious is very important. Material procurement process will occur transport fees, storage fees, as well as accounting for the largest share of the cost of materials, so these changes in the cost of materials directly affect the total cost of procurement. Transport charges refers to the enterprise of the material during transport costs incurred, so the road will determine the long-term cost-size: storage fee arises when the material is not stored in the warehouse for the production of the necessa material fee is the purchase price of materials, the purchase price is lower, the lower the cost.
(2) part of the cost of finished products to generate cost analysis
A finished product generation is not just related to the production process, it also includes the design, development, production and other sectors.
Corporate design of the product includes technology, innovation, aesthetics and other issues on the cost of the product produced, while the higher-tech products, the high development refers to the birth of new products carried out prior to continually improve the product Test and Research, in the process of capital production is the final product generation phase is the main part of the finished product generation, which involves direct labor costs, indirect labor costs, manufacturing fees.
(3) sale of part of the cost analysis&&
The ultimate goal of business is to bring products to market, and thus make a profit, this object is achieved in the sales cycle. Sales generally involves advertising, entertainment, exhibition fees, these costs are directly related to costs.
Third, the Value Chain concept of cost control and management of SMEs
The use of value chain analysis, we can see small manufacturing cost control and management of the actual cost of the value chain event management. Activities for cost management is the identification of each cost activity cost drivers, cost control and management to determine the steps [1]:
(1) first determine the cost analysis of the value chain, small and medium manufacturing cost analysis of the value chain has an internal value chain and external value chain, in which the internal value chain enterprises are involved in operating costs and capital costs, cost analysis that is occupied by operating costs or assets activities in separate, but can not ignore the small but growing percentage of the final value of changing the cost structure of activities, and the operating costs and assets allocated to the activiti external value chain analysis is the analysis of enterprise and upstream and downstream enterprises relations, cost analysis related to marketing costs and labor costs, and marketing costs are often heavy corporate cost accounting for the amount of one of the items, need to determine the cost of each of its occurrence marketing activities, adopt a method for control and management costs. This method is based on science and on the basis of in-depth analysis, and cost and asset allocation does not need to be like financial accounting degree of precision achieved.
(2) determine the value of each activity cost drivers and their interactions. Operation and management of small and medium manufacturing, cost behavior including the final production process and enterprise's operations and production processes in materials procurement, production, marketing and sales services, the company's operating procedures, including the establishment of enterprise infrastructure, technology development, personnel management, equipment management. Deciding the activities of these values is the cost drivers, affecting the production of the final product cost drivers are structural cost drivers [3], including the size, scope, experience, technology, diversity, etc.; affect the cost of operating the process&&driving factor is the cost of implementation, including batching solutions, total quality management, production, capacity utilization, plant layout efficiency through value chain development enterprise with suppliers and customers linkages between. Through analysis of these factors, the relative cost position clear how to improve the sources and methods, you can also contact that is formed by the internal competitive advantage in two forms: optimization and coordination. The so-called journal network optimization, that is, the value of the link between the activities on the optimal choice, as in the production process, according to the market demand with the most reasonable ingredients program, the best plant layout, the most stringent quality control, to produce qualified products, reduce service costs. The so-called coordination refers to a link between activities by coordinating to increase product differentiation or lower costs. If the diversified manufacturer, the use of modern information technology development information management system, through the establishment of billing, shipping, and other aspects of mutual control to go out and constraints methods, either to strengthen internal management, but also to fully grasp the dynamic information management reduce coordination costs within the plant.
(3) analysis of competitors' value chains. Competitors is the difference between the value chain is a key source of competitive advantage. Evaluate competitors methods, you can open the data, or with suppliers, customers and other channels to understand, you can not directly compare the relative estimation approach can be taken.
(4) by controlling cost drivers, reconstruction of the value chain are two main methods to reduce the relative cost to establish the cost of business advantage. Such as driving factors in controlling costs, you can use seasonal price adjustment or promotion, balancing existing factory production line, improve
procurement activities, the use of contractors in purchase volume, instead of regular installments Delivery small quantities, etc., to improve economies of scale purchases. The reconstruction of the value chain is fundamentally changing the cost structure.
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