Problem of cost control in small and medium-sized enterprise and its countermeasure
ABSTRACT
With the development of economy, the roles of small and medium-sized enterprises (SMES) in China's economy are increasingly important. the SMES become a powerful force in promoting the development of the socialist market economy. due to the small scale operation, small investment, poorly internal control level and low production efficiency, these enterprises are in weaker competitive situation in socialist market economy. Especially in the severely economic situation, many SMES are faced with the existence of the crisis. So it is very important practical meaning to investigate the cost control of SMES. The limitation of cost control and its countermeasure are further studied using the activity-based costing by analyzing the current situations of SMES.
Key Words : small and medium-sized enterprises ;cost control; activity-based costing
