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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].
(1) 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.

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 marke本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。