把中文段落翻译成英文中小企业产品成本控制研究浅析摘 要市场经济条件下,企业的竞争战略可分为成本领先战略和产品领先战略,但

市场经济条件下,企业的竞争战略可分为成本领先战略和产品领先战略,但是无论采取什么战略,成本是基础,一旦成本失去控制,企业也就丧失了竞争的基础。中小企业是推动我国社会主义市场经济发展不可缺少的生力军,但由于中小企业经营规模小、资金力量弱、内部控制程度较差、生产效率较低 ,那么,在外部经济形势相同的情况下,如何以更高的效率、更低的成本生产出更好的产品,以更低的价格提供给用户,是市场竞争的基本之道。在企业的经济活动中,产品成本控制非常重要,而中小企业在运作的各职能部门管理过程中更是无不体现出成本控制和管理的重要性,引进先进的成本控制理念和科学合理的方法,不断完善成本控制体系。本文通过对中小企业成本管理现状的考察,分析了其在成本控制方面存在的问题,提出了中小企业优化成本控制,保持综合成本优势,提高企业经济效益和市场竞争力的问题和对策。Under the condition of market economy, the enterprise competition strategy can be divided intocost leadership strategy and product strategy, but no matter what strategy, cost is the basis,once the cost out of control, the enterprise will lose the basis of competition。 The small and medium-sized enterprise is the new development of China's socialist market economy to promote, but because of the small and medium-sized enterprise scale is small, the capital strength of the weak, poor internal control degree, the production efficiency is low, so, in the external economic situation under the same conditions, how to lower efficiency, higher cost to produce better products, provide to the user at a lower price, is the basic way of market competition。 In the economic activities of enterprises, cost control is very important, and small and medium-sized enterprises in each department of management process operation is moreembodied the importance of cost control and management, and introduces the concept and method of scientific and rational control of advanced cost, improve cost control system。 In this paper, through the investigation on the present situation of cost management of small and medium-sized enterprises, analyses the existing problems in cost control, proposed the small and medium-sized enterprise to optimize cost control, maintain comprehensive cost advantage,improve the problems and Countermeasures of the economic efficiency of enterprises andmarket competitiveness。