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
(A) 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 manufacturing industry gathering put all the goals in the production chain, that only part of the production well, cost control, and efficiency will go up, in fact, not the case. There is a direct relationship with the efficiency gains, an enterprise is to profit by selling, and competition is everywhere now a society, a commodity have several suppliers, customers no longer borrow as before are looking for a commodity, but commodity to find customers. But on the part of businesses, driven by the interests of the community, in order to benefit as the premise, mass-produced products magazine network, a large number of sales in order to increase profits, often so that quality problems and causing greater losses.
Second, the SME value chain analysis
Every business has its unique value chain system in which providers and enterprises, between the customer and the enterprise value chain is formed between the outer ends of the connection point, the suppliers, business, business customers as a whole, corporate only occupy the entire value chain in which a ring or a few rings [2]. The manufacturing industry, it must understand the value of the cost of each link in the chain acts in this way can the various aspects of the value chain analysis and a variety of cost behavior of enterprises of different sizes to create value contribution, the contribution of enterprises to reduce costs also different, therefore, the cost of each value activities influencing factors are also different, the impact factor is the cost drivers [1]. Therefore, for small and medium manufacturing value chain analysis, we must first identify the costs involved in corporate behavior, and determine the behavior of costs incurred content.
In the small manufacturing value chain, manufacturing in the middle, is a major part of the value chain to generate, top with suppliers and customers lower end of the channel, so the analysis of small and medium manufacturing value chain from the external and internal value chain to start.
1. SME industry value chain and cost analysis
(A) between suppliers and business value chain analysis
An enterprise first need suppliers to provide it with raw materials, semi, services and other inputs, which is the beginning of the entire value chain. Manufacturing and supplier in the small part of the cost occurring mainly in logistics costs, labor costs and procurement costs. Value chain, logistics costs account for about 21% of sales, which is part of the cost is due to enterprise content and make purchases of raw materials delivered to the production location, often due to walk away only delay hours, and spend excess transportation costs; in Raw materials shipped to the warehouse did not use before, warehouse personnel needed to manage the material in the warehouse longer stay, the greater the human cost, the greater the storage charges; for procurement activities, when little or supplier relationships with suppliers over poor, expensive raw material prices, so that it will increase the cost of the order.
(2) between the channel and enterprise value chain analysis
Selling expenses increased market price of the final product often account for a large proportion. Product reaches the channel will always occur when the hands of this or that costs such as transportation fees, advertising fees, service fees, the total cost of these sales charges.
2. SME internal value 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].
(A) 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.
Third, 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 marketing costs and labor costs, and marketing costs are often heavy corporate cost accounting for the amount of one of the items, need to determine the cost of each of its occurrence marketing activities, adopt a method for control and management costs. This method is based on science and on the basis of in-depth analysis, and cost and asset allocation does not need to be like financial accounting degree of precision achieved.
(2) determine the value of each activity cost drivers and their interactions. Operation and management of small and medium manufacturing, cost behavior including the final production process and enterprise's operations and production processes in materials procurement, production, marketing and sales services, the company's operating procedures, including the establishment of enterprise infrastructure, technology development, personnel management, equipment management. Deciding the activities of these values is the cost drivers, affecting the production of the final product cost drivers are structural cost drivers [3], including the size, scope, experience, technology, diversity, etc.; affect the cost of operating the process driving factor is the cost of implementation, including batching solutions, total quality management, production, capacity utilization, plant layout efficiency through value chain development enterprise with suppliers and customers linkages between. Through analysis of these factors, the relative cost position clear how to improve the sources and methods, you can also contact that is formed by the internal competitive advantage in two forms: optimization and coordination. The so-called journal network optimization, that is, the value of the link between the activities on the optimal choice, as in the production process, according to the market demand with the most reasonable ingredients program, the best plant layout, the most stringent quality control, to produce qualified products, reduce service costs. The so-called coordination refers to a link between activities by coordinating to increase product differentiation or lower costs. If the diversified manufacturer, the use of modern information technology development information management system, through the establishment of billing, shipping, and other aspects of mutual control to go out and constraints methods, either to strengthen internal management, but also to fully grasp the dynamic information management reduce coordination costs within the plant.
(3) analysis of competitors' value chains. Competitors is the difference between the value chain is a key source of competitive advantage. Evaluate competitors methods, you can open the data, or with suppliers, customers and other channels to understand, you can not directly compare the relative estimation approach can be taken.
(4) by controlling cost drivers, reconstruction of the value chain are two main methods to reduce the relative cost to establish the cost of business advantage. Such as driving factors in controlling costs, you can use seasonal price adjustment or promotion, balancing existing factory production line, improve capacity utilization; procurement activities, the use of contractors in purchase volume, instead of regular installments Delivery small quantities, etc., to improve economies of scale purchases. The reconstruction of the value chain is fundamentally changing the cost structure.
近30年的改革开放，中国经济的快速发展，中小企业和私营，在经济和社会发展取得了重要成就，成为一个重要的力量。人口最多的国家，制造业的优势占据着重要的地位。这些数据表明，截至2009年5月，中国有近50万家中小企业，占总数的99.3％的企业，包括生产2228700，占中小企业总数的22.9％。他们所建立的最终商品和服务的国内生产总值约60％的价值，缴纳国家税收总额约50％的税收，提供75％以上的城镇就业岗位。另外，有65％的中国专利，75％以上的技术创新，80％以上的新产品开发，都是由中小企业完成的。中小企业提供了大约75％的城镇就业岗位，不仅安置了大量的城市下岗职工，还吸收了大量的农村剩余劳动力，有效解决了农村剩余劳动力的转移和就业问题，缓解劳动力供给和需求，从而保证了社会的稳定和经济的发展[10]。但是，现在的金融危机中，处于劣势的中小制造业，依靠低成本生产要素对经济增长的国际竞争力不断受到质疑其增长的结果，因此成本的控制和管理成为首要解决的问题。
中小企业的成本控制和管理状况
（一）中小沉重的内部生产成本，忽视外部经济环境
随着市场结构的变化，企业在市场上，那就是，卖家也是买家，产品成本结构发生了变化，生产成本下降的比例，增加流动性的比例。太多的中小制造成本管理局限于生产领域，以降低直接材料，直接人工和制造费用，管理费用的主要手段，忽视采购原材料，销售和售后服务等方面的发生的成本，导致各自为政，相互脱节的各个方面。中小制造企业现在把重点放在成本管理生产过程中的成本控制，成本控制，通常是通过削减成本的方法来达到目的的项目，如原材料，工资成本和制造成本降低的需求，这结果往往在产品的质量问题，以及工作人员的营业额及其他问题。构成产品成本的降低的目的时遇到一个问题，中小制造成本节约将指向企业内部的各个部门，企业短期利润最大化。大多数公司把焦点集中在一个单一的控制生产成本，降低成本，忽视产品设计，原料供应和储备，销售的产品成本的影响的一部分，事实上，以上三个阶段，在产品成本80 ％[8]，是足以决定命运。
（二）对中小企业的各个方面，不知道的不多，只有立即
在同行业中的小型制造行业中涉及最多最复杂的一个，但不包括外部供应商和分销商，同时也包括所有方面的内部运作。大多数中小制造产业集聚的目标，把所有的生产链，生产，成本控制和效率的只是其中的一部分将上去，事实上，情况并非如此。带来的效率收益有直接的关系，企业销售利润，竞争无处不在现在的社会，一个商品有几个供应商，客户不再借用前正在寻找一种商品，但商品找客户。但对部分企业，社会的利益驱动，以效益为前提下，大批量生产的产品杂志网络，大量的销售，为了增加利润，往往使有质量问题，造成更大的损失。
其次，中小企业的价值链分析
每个企业都有其独特的价值链系统中，供应商和企业之间，客户和企业价值链之间形成的外端的连接点，供应商，业务，企业客户作为一个整体，企业只占据了整个价值链环或几个环[2]。制造业，就必须了解价值链中的各个环节的成本这样的行为的价值链分析的各个方面和各种不同规模的企业的成本行为，创造价值的贡献，贡献企业为降低成本也不同，因此，每个值影响因素的活动的成本也不同，影响因素是成本驱动器[1]。因此，对于中小制造价值链的分析，我们首先要确定企业的行为所涉及的费用，并确定成本内容的行为。
在的小型制造业价值链中，制造在中间，是价值链上产生的一个重要组成部分，与供应商和客户的低端通道的顶部，所以中小制造业价值链的分析，从内部和外部的价值链开始。
1。中小企业产业价值链和成本分析
（一）与供应商之间业务的价值链分析
一个企业首先需要供应商提供的原材料，半成品，服务和其他投入，这是整个价值链的开始。制造商和供应商发生的成本主要集中在物流成本，劳动力成本和采购成本中的一小部分。价值链中，物流成本占21％左右的销售，这是成本的一部分是由于对企业内容和交付到生产位置，往往是由于步行路程只有延迟时间，并花费额外运输成本的原材料采购在原材料运到仓库中没有使用之前，需要管理仓库人员在仓库中的材料不再停留，更大的人力成本，更大的存储费用;的采购活动时，很少或供应商与供应商的关系差，昂贵的原材料价格上涨，因此，它的成本会增加的顺序。
（2）之间的通道和企业价值链分析
销售费用增加的最终产品的市场价格往往占了很大的比例。产品到达通道总是会出现这样或那样的费用，如交通费，广告费，服务费，这些销售费用的总成本时，手中的。
2。中小企业内部价值链和成本分析
每个企业内部的工作必须消耗一定的资源，即成本，但每一个资源密集型的工作，在这个过程中创造价值，所以价值链，价值链优化和成本管理自然就业中心杂志网络，中小制造产业经营为主，在材料采购，产成品产生环节和销售。因此，您可以将作业成本法分析各工作在企业中的[7]。
（一）材料采购成本的成本分析
中小型制造业物料采购开始准备的各种用途，这也是明显的，是非常重要的。材料采购过程中发生的运输费，储存费，以及占材料成本最大份额的，因此，这些变化中的材料成本，直接影响采购的总成本。运输费用，是指企业的材料在运输过程中发生的费用，这样的道路将决定长期成本大小：仓储费用时，材料被存放在仓库，生产必要的开支;材料费是材料的购买价，购买价格越低，成本越低。
（2）产成品成本的一部分，产生的成本分析
成品的产生不只是涉及到生产过程中，还包括设计，开发，生产和其他行业。
公司设计的产品包括：技术，创新，美学等方面的问题对生产的产品成本，而技术含量更高的产品，更高的成本，发展是指新产品诞生之前进行持续改进产品的测试和研究，在这个过程中所需的资本投资，生产最终产品的生成阶段是成品产生，其中包括直接劳工成本，间接劳动力成本，生产费用的主要部分。
（3）销售成本分析
企业的最终目标是将产品推向市场，从而赚取利润，这个对象是在销售环节实现的。销售通常包括广告，娱乐，展览费，这些费用都直接关系到成本。
三，中小企业的成本控制和管理价值链的概念
运用价值链分析，我们可以看到小制造成本的控制和管理的价值链事件管理的实际成本。活动成本管理是识别每个成本活动的成本驱动因素，成本控制和管理，以确定步骤[1]：
（1）首先确定成本分析价值链，中小制造成本分析，价值链内部价值链和外部价值链，内部价值链的企业都参与了经营成本和资本成本，成本所占用的经营成本或资产在单独活动，但不能忽视的比例小，但增长终值的活动，改变成本结构，经营成本和资产分配给他们的活动碰巧去分析，外部价值链分析是企业与上游和下游企业的关系，成本分析相关的营销成本和人力成本，营销成本分析往往是沉重的企业成本核算的项目之一的金额，需要确定每个成本其发生的营销活动，采取控制和管理成本的方法。该方法是基于在科学的基础上进行了深入的分析，并不需要像财务会计达到的精确度，成本和资产分配。
（2）确定每个活动的成本驱动因素及其相互作用的价值。中小型制造业，包括最后的生产过程和企业的经营和生产过程中在材料采购，生产，营销和销售服务，公司的经营程序，包括建立企业的基础设施，技术开发，人事管理的成本行为的操作和管理设备管理。决定这些价值活动的成本驱动程序，影响生产的最终产品的成本驱动程序是结构性的成本驱动因素[3]，其中的规模，范围，经验，技术，多样性等影响的经营成本过程的驱动因素是实施的成本，包括配料解决方案，全面质量管理，生产，产能利用率，厂房布局效率，通过价值链的开发企业与供应商和客户之间的联系。通过对这些因素的分析，成本相对位置清楚如何改善的来源和方法，你也可以联系，是由内部的竞争优势有两种形式：优化和协调。所谓的杂志网络优化，也就是之间的链路上的活动的最佳选择，因为在生产过程中的值，根据市场需求，最合理的配料方案，最好的工厂布局，最严格的质量控制，生产出合格的产品，降低服务成本。所谓的协调是指活动之间的链接，通过协调，以增加产品的差异或降低成本。如果多元化制造商，利用现代信息技术发展的信息管理系统，通过建立计费，运输和走出去，约束的方法，无论是加强内部管理等方面的相互控制，但也充分掌握动态工厂内的信息管理，减少协调成本。
（3）分析竞争对手的价值链。竞争对手的价值链之间的差异是一个重要的竞争优势来源。评估竞争对手的方法，你可以打开的数据，或者与供应商，客户和其他渠道了解，你不能直接比较可以采取相对的估计方法。
（4）通过控制成本驱动因素，对价值链的重建是两种主要的方法来降低相对成本，建立企业优势的成本。如控制成本驱动因素，你可以使用季节性的价格调整或促销活动，平衡现有工厂的生产线，提高容量利用率，采购活动，利用承办采购量，而不是定期分期交付小批量等方式，提高经济的大规模采购。价值链的重建，从根本上改变成本结构。
