• 20年专注海外留学生essay代写

  • 50000+留学生essay代写首选品牌

  • 正规教育机构教你怎么写essay范文

当前位置: essay代写网 > 论文格式 >

时间:2021-10-09 15:00 来源: Essay代写

摘要: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......

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 transportation costs; 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 the storage charges; 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 necessary expenses incurred; 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 higher the cost incurred; development refers to the birth of new products carried out prior to continually improve the product Test and Research, in the process of capital investment required; 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 activities they happen to go; 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.

本文标签: 成本控制管理价值链中小制造业人口大国

[英国研究生essay评分标准]会计学论文:中小型企业如何控制成本费用和管理https://www.0592w.com/lunwengs/15984.html

essay辅导替代essay代写-正规代写机构教你怎么写essays范文-Essay写作格式网官方推荐

99.99%的用户同时也查看了:

[会计研究生入学essay]留学...... 2021-10-08

随着英国第十二个五年计划的制定和实施,审计环境必将面临着较大的变化,同时也会不断涌现出新的现象,而这些......

标签:审计风险 成因控制措施 经济环境 审计单位 

[哥大erm 网申的essay]留学生...... 2021-10-08

审计证据的数量体现的是审计证据的充分性特征。在抽样审计中,样本规模决定了审计证据数量的多少。在审计证据数......

标签:审计证据数量 重要性 审计风险 抽样风险 预计总 

[essay代写会被发现吗]美国...... 2021-10-08

本文以代表美国资本主义的通用汽车公司为例对经济危机进行规范研究,说明此次经济危机是资本主义国家私有制不......

标签:劳动价值论 失业 美国次贷危 

[新sat essay评分等级]代写加...... 2021-10-08

对于在中困社会一直处于强势状态的政府来说.无疑是迈出了具有重大现实意义和深远JlJ史意义的可喜的一步。......

标签:政府管理 创新 路径 政府答理创新 

[apa格式essay范文]爱丁堡大...... 2021-10-08

研制囊肿消丸,建立质控方法,进行疗效评价。方法:采用浓缩丸制法制备,显微鉴别和薄层层析鉴别进行质控。结......

标签:囊肿消丸 制备工艺 质控标准 临床观察 

[申请博士的essay怎么写]澳...... 2021-10-08

笔者结合中等卫生职业学校生源的实际情况及多年的教学实践,探讨如何提高药物分析的教学质女,以培养出符合当......

标签:中职学校 药物分析 教学探讨 生物化学 

[法语essay写手]代写法国留...... 2021-10-08

药品零售企业是药品流通的最终环节。药品零售与其他零售业一样,受外部环境与内部环境的影响.......

标签:药品零售企业 竞争 经营 多元化 

[中文essay怎么写]经济学论...... 2021-10-08

大中企业的投资包括金融资产和长期股权投资,金融资产又包括交易性金融资产、可供出售金融资产、贷款及应收款......

标签:企业会计准则 初始计量 后续计量 共同控制 

[哈佛 video essay]经济学论文...... 2021-10-08

随着各家股份制商业银行的相继成立和业务的快速扩展,再加上担保公司的迅猛发展,金融同业的竞争已达到白热化......

标签:银行 内部审计 应对措施 审计人员 

[户口德国essay代写]优秀英...... 2021-10-08

优秀英国战略管理硕士毕业论文参考文献欣赏:是英国硕士毕业论文参考文献典型格式,有30个文献,可以作为参考。......

标签:战略管理 英国论文 

[申请大学why essay]企业管理...... 2021-10-08

企业管理留学生论文范文下载-Dell Internal Analysis......

标签:企业管理 留学生论文 Dell Interna 

[高中生留学申请的essay]美...... 2021-10-07

本次作业的题目是语音语言病理学家和其他教育工作者的音素意识技能。在这次调查中,主要有五个部分的参与者,......

标签:

[西浦改essay怎么样]荷兰国...... 2021-10-07

荷兰国际商务管理proposal:Research on Recruitment & Selection Strategies of Five Enterprisesin China......

标签:Recruitment Selection St 

[如何让essay更加学术性]...... 2021-10-07

A case study on GOME’s supply chain management problem:1文献数量10个以上。2文献使用哈弗格式。3用文献解释问题,来支持你的论......

标签:GOME supply chain management a 

[淘宝上的essay代写靠谱吗...... 2021-10-07

The most common definition of the market bubble is: With the widespread optimism and market frenzy of speculation,theevaluation of asset is much higher......

标签:行为金融学 金融 

[美国essay如何写]英国布莱...... 2021-10-07

英国布莱顿大学酒店管理留学生硕士毕业论文-Service quality in Brighton restaurant Research purposesFood and beverage industry has a l......

标签:布莱顿大学 酒店管理 

[英国考试写essay]制定一篇...... 2021-10-07

制定一篇管理方面留学生论文-Employment relationshipEmployment relationship management refers that it is through standard and institutional......

标签:管理方面 留学生论文 Employment r 

[1000essay怎么写]企业社会责...... 2021-10-07

Corporate Social Responsibility (CSR) is widely recognized as a commitment (by businesses) tocontribute to society at large and improve quality of life......

标签:Introduction Literature R 

[墨大essay怎么写]代写英国...... 2021-10-07

繁殖是一种自然的人性化功能。人们必须生下孩子,养育他们为了人类存在。不幸的是,一些家庭不能有孩子。尽管......

标签:代孕 捐赠者 女人怀孕 代孕妈妈 

[star essay润色]美国留学生...... 2021-10-07

ABCG2 是一种ATP结合转运蛋白,在人的正常细胞和肿瘤组织中均有表达,具有抑制消化道吸收某些外源性物质,参与形......

标签:ABCG2基因 单核 苷酸多态性 乳腺癌细胞株 

[隨便一篇essay 750字]西方哲...... 2021-10-07

在人学发展的历史天空下,东西方都为人类文化的发展做出了自己的贡献,东方人本思想以儒家人本思想为代表,它确立......

标签:儒家人本 思想西方 人文主义 集体本位 个人本位 

[经济essay怎么写]The Case ...... 2021-10-06

This report gives specific analysis of various performances of the Portman Ritz-Carlton Hotel by using some motivation theories which are related to jo......

标签:Case Study Human Resour 

[访谈式essay怎么写]留学生...... 2021-10-06

1997年学科调整后的比较文学与世界文学学科,在信息一体化的全球化氛围中,再现勃勃生 机,很快从原来的危机状态......

标签:学科整合 教学改革 Foreign 

[英语论文essay map]Manageme...... 2021-10-06

在竞争激烈的当今,商家要成功不仅需要保证质量保证流程,更好为消费者提供优质便捷的多选择服务,管理信息系......

标签:Management Information Syste 

[斯坦福大学essay]Financial...... 2021-10-06

如何找到销售,品质与商业成本的平衡呢,同时确保盈利? 麦当劳的经理人对此有深刻认识。......

标签:Mcdonald Financial Ca CASE 

[BA专业申请essay范文]文化...... 2021-10-06

本文对中国文化产业研究有三种方法。首先是WTO的影响,其次是在文化产业发展过程中所采用的方法;其次是发展文......

标签:中国文化 

Get in Touch

微信在线咨询

微信在线咨询

添加微信:
支持语音、图文实时沟通

Email实时沟通

Email实时沟通

您也可以通过Email联系我们
邮箱:

自助提交订单

自助提交订单

登陆ESSAY写作官网
在线自助提交订单

essay代写网专注【海外留学生essay代写20年】essay辅导代写正规品牌【留学生代写essay靠谱机构】提供英文essay代写、英国代写essay、美国代写Assignment、澳洲report代写、加拿大代写paper、essay范文格式讲解、Assignment代写、代写report、paper代写、essay代写一般多少钱、essay代写招聘、essay代写靠谱吗、英国研究生essay代写、留学生代写平台等辅导代写服务