Programme Design Of Life-Cycle Cost Management For The Small And Medium-sized Technological Enterprises In Nanyang

There are numerous small and medium-sized technological enterprises, and they play an important role in promoting the transformation and industrialization of scientific and technological achievements, promoting employment by innovation, and building creative countries. Although many countries have tried to enhance the vitality of small and medium-sized technological enterprises, but they are still "short-lived", the reasons are the complexity of their growth, the imperfect of their growth mechanism and cost management. Life-cycle cost management is an approach which could minimize life cycle cost and improve the capabilities of survival and development in small and medium-sized technological enterprises. It is considering the cost of construction and operational development, throughout the whole life cycle stages, in order to achieve a scientific design, reasonable choice and minimum cost. Under the visual of bionics, on the basis of maturity of the technology elements and other growth characteristics, the development of small and medium-sized technological enterprises was divided into six stages, including courtship stage, infancy stage, juvenile stage, adolescence, mature stage, and senility, their properties and characteristics were explained using normative research methods. The small and medium-sized technological enterprises in Nanyang were investigated and analysed to find out which life cycle stage they lived in, and their cost management situation and problems, and found that their life cycle curve was very bad asymmetric "S-type". On the basis of enterprise bionics theory, enterprise life cycle stages, theory of cost management, and Life-cycle cost management both in China and abroad, the definition, functions and principles of life-cycle cost management of small and medium-sized technological enterprises were explained, using programme of life-cycle cost management for the small and medium-sized technological enterprises in Nanyang six steps were designed, cognition spread, establishment of cost indicators, installment of cost centers, installment of the cost accounts, financial treatment and establishment of cost reports, improving cost management and defining the optimal solution of construction and operation. According to the characteristics and requirements of Life-cycle stages of the small and medium-sized technological enterprises in Nanyang, the safeguards and precautions of implementing life-cycle cost management in different stages were proposed. Countermeasures and proposals to consummating life-cycle cost management of small and medium-sized technological enterprises were put forward at last.