How to solve the problem of distortion of cost management information in small and medium-sized enterprises

(A) establish a modern concept of cost management

1, establish the concept of cost performance.

With the development of market economy, enterprises can no longer simply equate cost management with cost reduction, but should combine it with the overall economic benefits of enterprises. All cost management activities of enterprises should take the concept of cost-benefit as the main central idea, and realize the successful transformation from the traditional concept of "saving" to the modern concept of "benefit". Establish a new concept of cost management-cost-benefit view. The concept of cost-benefit embodies the financial management idea of spending some money in order to obtain greater benefits. Under the guidance of this idea, enterprises should not only pay attention to the production cost of products, but also pay attention to the benefits that their products can achieve in the market, that is, verify the rationality and necessity of cost expenditure from the comparative analysis of production cost and economic benefit, and strive to create as much value as possible for enterprises with as little cost as possible to achieve the goal of enterprise financial management.

2. Establish the idea of strategic cost management.

Under the background of economic globalization, information networking and increasingly fierce market competition at home and abroad, China's small and medium-sized enterprises have to consider enterprise cost management from a strategic and long-term perspective, integrate cost management into enterprise strategy, and think about cost issues from a strategic perspective. In fact, strategic cost management is the concrete application of strategic thinking in cost management. It brings cost management into the whole market environment and pays close attention to the trends of the whole market and competitors, so as to adjust and change its own cost and tactical route in time. Compared with traditional cost management, strategic cost management has the advantages of long-term, dynamic, overall and export-oriented. Through strategic positioning analysis, value chain analysis and competitor analysis, it gives full play to the internal advantages of enterprises, and then makes use of the external environment of enterprises to make enterprises in a long-term strategic advantage in the fierce market competition.

(B) to broaden the scope of cost management

The cost of any product includes not only the manufacturing cost, but also the whole cost of the whole product life cycle. Scientific cost management system is a system that plays a role in the whole process of enterprise activities and cannot be limited to the production stage of products.

Facing the new competitive environment, if small and medium-sized enterprises want to be in an invincible position in the fierce market competition, cost management can no longer be limited to the production and manufacturing process of products, but should be scientifically and reasonably subdivided to broaden the original content of cost management. At present, most small and medium-sized enterprises in China do not pay enough attention to the ecological benefits and social benefits brought by the production and operation activities of enterprises, and still need to realize the unity of economic benefits, social benefits and ecological benefits.

1, establish the idea of cost management.

In order to make enterprise products have strong competitiveness in the market, cost management can no longer be limited to the production process of products, but should extend its vision forward and backward to all aspects of the product market. Therefore, small and medium-sized enterprises should comprehensively analyze, account and control the costs of procurement, production, research and development, design, sales, after-sales and investment. For example, in 2006, Wenzhou Hengxing Smoking and Glasses Co., Ltd., which became famous by suing ZIPPO, launched a series of star products, which highlighted the characteristics of China in design style, and its retail price also increased by about 100 yuan. Prior to this, the price of star products purchased in the market or online was generally not higher than that of 20 yuan.

2. Pay attention to the management of intangible costs.

In the process of cost management, small and medium-sized enterprises should not only pay attention to the cost of raw materials, finished products, tangible materials and human consumption in the production process, but also pay attention to the cost of intangible products such as human resources and environment, product structure adjustment and upgrading. For example, a strategic migration, to Henan, Qinghai, Hubei and other inland provinces. First, the vast hinterland near the front line of the market can save logistics and transportation costs. Second, the investment cost, raw material production cost and even labor cost are relatively low. Third, the demand amplification effect of mainland consumers is significant. For small and medium-sized enterprises, strategic migration can at least solve the urgent needs first, and then adjust the system for long-term development.

(C) the choice of advanced cost management methods and means

1. Introduce advanced cost management methods.

Scientific cost management system needs scientific cost management methods as the foundation. Small and medium-sized enterprises should fully learn from and absorb all advanced cost management methods in the world according to their own conditions and apply them to actual cost management to adapt to the fierce market environment. For example, we can use: responsibility cost method, target cost method and activity-based cost method.

2. Establish a modern cost management information system.

The application and popularization of modern computers and the Internet provide a reliable technical basis for small and medium-sized enterprises to establish an efficient and modern cost management information system with computers and the Internet as the core. In this system, enterprises can not only make full use of the characteristics of large amount of information stored by electronic computers, fast operation speed and convenient use, but also replace some tedious routine labor to realize batch processing and real-time processing of data and information, thus speeding up information processing and feedback and improving the work efficiency of cost managers. Furthermore, enterprises can use the Internet to collect all kinds of market information needed by the whole production and operation activities of enterprises, grasp the changes of market information in a timely, accurate and comprehensive manner, develop suitable products in time, and seize the market first, so as to make small and medium-sized enterprises bigger and stronger in the fierce market competition.

(four) to improve the cost management awareness and quality of all members.

There are two main points to improve the cost management awareness and quality of all members:

1, improve the comprehensive quality of cost management professionals.

First of all, enterprises should hire cost management professionals with high salaries. Secondly, we should pay attention to the regular training of cost managers in accounting, cost management, enterprise accounting standards and financial management, so as to improve their cost management level and professional ability. At the same time, it should also be required to seriously study and implement the national fiscal policy and tax law, and abide by the national financial laws and regulations.

2, improve the awareness and enthusiasm of enterprise staff cost management.

Modernity is the era of people-oriented knowledge economy. Employees are the biggest resource and wealth of an enterprise, not only the main body of the enterprise, but also one of the key factors that determine the cost. Therefore, in modern enterprise management, enterprises should be "people-oriented", fully mobilize the enthusiasm of employees, cultivate and give full play to their subjective initiative, stimulate their sense of ownership, and make the idea of cost management enter the actual actions of each employee, which has positive practical significance for improving the current situation of enterprise cost management.

(e) Promoting cost management through technological innovation.

Science and technology are the primary productive forces. Through technological innovation, we can not only improve the quality, performance and equipment technology of enterprise products, but also meet the upgrading and changes of consumer demand, which is conducive to improving the competitiveness of enterprises. Moreover, through technological innovation, the purpose of improving the working efficiency of production equipment, optimizing the process, reducing waste and loss can be achieved [1].

Dahu Zhou, the leader of Wenzhou lighter industry, is a good example. When "Made in Wenzhou" was in crisis, he didn't sit still, but won the initiative of competition by technological innovation. Last year, a newly developed plateau lighter successfully achieved the purpose of preventing wind and striking fire on the plateau. It is this new product that brings new business opportunities to Hu Da lighters. In the second half of last year alone, this plateau lighter was exported to more than 2 million plateau countries with an altitude of more than 2,500 meters, such as Colombia and Mexico. New products have brought new markets and new hopes to enterprises. Then, the company not only made great efforts to develop new products, but also invested heavily in improving the technology and design of the original products, increasing the added value of the products. It can be seen that only through technological innovation can enterprises really join the competition in the upstream of the industrial chain and gain more added value of products, thus continuously improving their competitive position.

In short, small and medium-sized enterprises should foster strengths and avoid weaknesses, adapt to the rapidly changing and increasingly competitive market, constantly learn and master new theories of cost management, learn from the successful experiences of other enterprises in other countries, constantly sum up and discover new problems in cost management, constantly update the concepts and means of cost management, and constantly seek new ideas of cost management for their own development.