Characteristics of cost management of small and medium-sized enterprises

Small and medium-sized enterprises generally refer to enterprises with small assets, similar production technology, product structure and consumption of raw materials, and few managers (including financial personnel). The organization system usually adopts vertical management system, and the management span is small. There are many small and medium-sized enterprises, which play an important role in the national economy. With the advent of the era of knowledge economy, the trend of people who master advanced technology and management knowledge to establish emerging technology enterprises will become stronger and stronger, and a large number of small enterprises will appear. Due to the limitation of scale, financial resources and manpower, the basic systems of small and medium-sized enterprises, such as internal containment system, audit system, measurement and acceptance system, financial inventory system, cost accounting system and financial revenue and expenditure examination and approval system, are generally incomplete and unsystematic, accounting basic work is weak, and accounting information data collection is inaccurate. In terms of production, the specific performance is: 1. There is no full-time cost accountant; 2. The auxiliary accounting department does not conduct independent accounting; 3. The division of workshops is not obvious or obvious, but the handover procedures are not perfect; 4. Workshop managers and administrative personnel are not easy to distinguish; Wait a minute.