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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.

An SME cost control and management status
(One) small and medium heavy internal production costs, ignoring the external economic environment
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.
(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 manufacturin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。