Investigation Of The Cost Management For Small Electronic Enterprises

Cost management is an essential component of modern enterprise management nowadays,In market environment full of increasingly vehement competition,cost management has become a key issue for the survival and development of small-and medium-sized enterprises.There are a considerable number of small-and medium-sized electronic enterprises in China,and quite many of these enterprises are seriously lagging in cost management and could not adapt to the development of the market situation due to the existence of many limitations.To improve the competitive capability,and remain invincible in the fierce market competition,Small-and medium-sized electronic enterprises must proceed from the overall situation of their production,devote more efforts to cost management、strengthen management innovation,optimize management mechanism and method,reduce production cost and management cost,and develop a set of scientific cost strategies suitable for their own realistic situations.In recent years,domestic small-and medium-sized SMT(Surface Mount Technology)enterprises have developed swiftly and violently.However,along with the rise in the cost of labor cost and raw material,many traditional enterprises have started to consider the issue of cost control.Based on sufficiently investigating Nanjing Gaoxi Circuit Technology Co.,Ltd.and grasping this company's operation characteristics and existing problems,and combining with domestic SMT development and current cost management,this study has sufficiently analyzed the strategy and market investment of the case company,and finally made a cost control plan suitable for this company's operation and development,aiming to raise this company's market competitiveness and realize reasonable structure,scale and performance.Plentiful researches have been conducted previously on the theory and practice of cost management of small-and medium-sized processing enterprises,but the mechanism of cost management is different for each subdivided industry.SMT is a high-tech industry which integrates and mounts plentiful complicated electronic components on printed circuit board,and forms electrical connection through brass solder.Taking Nanjing Gaoxi Circuit Technology Co.,Ltd.as a case of cost management,and aiming at the intrinsic characteristics of SMT industry,this paper will systematically analyze the methods for and characteristics of cost control in this industry,in order to provide reference for the cost management of more enterprises in this industry.