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 countermeasuresI. Strengthen the sense of cost control for SMEsThe 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 efficiencyThrough 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 control, not only to ensure the completion cost of the scheme, more importantly, through the establishment of cost control mechanism to reduce cost risk that exceeded the cost of the scheme can achieve better results.1.2 Cost control, help enhance the competitiveness of enterprises Product cost is a reflection of economic efficiency of enterprises comprehensive index. The level of labor productivity, costs and other expenses are reasonable, can be reflected directly or indirectly from the product cost out. SMEs only strengthen cost control and management, do everything possible to reduce costs and produce quality products, in order to improve product competitiveness in the market.1.3 Cost control help improve enterprise management levelIn the process of production and operation, there are various forms of complex economic relationships and different control systems, such as labor and personnel control systems, control systems and other production technologies. However, these systems do not reflect the control of production and business activities the whole picture, we can not have a unified and comprehensive reflection of the unit to control the production and business activities, and comparative analysis and evaluation. But cost control can be measured in monetary units to reflect and control integrated production and business activities of enterprises, with strong comprehensive, contribute to the overall management of the enterprise.1.4 Help SMEs to better adapt to market changesAdapt to the changing market environment, in order to achieve sustainable competitive advantage, is the primary concern for modern businesses must consider. Therefore, SMEs not only pay attention to production costs, but also to pay attention to changes in the economic and social environment, attention to their products competitive position in the market, competitors costs concern the situation in order to better adapt to the changes and demands of the market development.II Cost control problems in SMEsEffective cost control, the SMEs to improve profitability, enhance the competitiveness of enterprises is essential. However, in real life, but there are many SMEs this or that problem in terms of cost control.2.1 Weak cost control concepts and awarenessThe current concept of cost control for many SMEs obsolete, inadequate attention to cost control, some companies limited production process control products, the lack of consideration of the full range of production and operation, but also the lack of market and competitor analysis, because the cost of doing business management lacks strategic management concepts. In the course of business, there is no strong awareness of cost control, arbitrary large cost expenditures, risks that may arise do not have a sufficient knowledge of the costs and expenses of arbitrary large, the risks that may arise nor a sufficient cognition, Even considered the potential cost reduction has been