Research On Cost Management Informatization Of Small And Medium-sized Manufacturing Enterprises

In recent years,information technology has been widely used in various industries.The development of big data and the Internet has laid the foundation for enterprise information construction.For many enterprises,the trend of informatization and intelligence in the future is inevitable.Cost management is one of the important components of management accounting,and it is in an important position in enterprise accounting management.It can be seen that cost management informationization is an important part of enterprise informationization construction and also a requirement of management accounting.Informatization of cost management can provide timely and accurate data information for enterprise cost planning,cost accounting and cost analysis,and related decision-making.It can improve the level of enterprise cost management and enhance the competitiveness of the enterprise market,and bring greater economic benefits to the enterprise.Small and mediumsized enterprises are a very important part of the development of China’s market economy.Especially manufacturing enterprises in small and medium-sized enterprises have made great contributions to today’s economic development.How to follow the trend,strengthen the construction of enterprise informationization,and use informationization and intelligent means to improve the cost management level of the enterprise and enhance the competitiveness of the enterprise market,has become a problem faced by many enterprises,especially small and medium-sized manufacturing enterprises in the initial stage of information Reality issues.In this context,this paper studies the implementation path of cost management informatization for small and medium manufacturing enterprises.The main research is as follows:Firstly,the status of cost management informatization of small and medium-sized manufacturing enterprises was analyzed by consulting domestic and foreign literatures and actual surveys.It was pointed out that there are many problems in small and medium-sized manufacturing enterprises’ cost management informatization,such as,the issue of cost management information management,cost management informationization talent shortage problem,and cost management informationization applicable software development problem.At the same time,it explains the significance of small and medium-sized manufacturing enterprises to implement cost management informatization.Secondly,it puts forward the implementation path of cost management informatization for small and medium manufacturing enterprises.The implementation path mainly includes: restructuring and standardizing the cost management system of small and medium-sized manufacturing enterprises from the four aspects of cost planning,cost accounting,cost control and performance evaluation,and build an information management system for small and medium-sized manufacturing enterprises’ cost management based on this.It is proposed that the focus of the implementation of cost management informationization of small and medium-sized manufacturing enterprises is to realize the informationization of supply chain management.It is necessary to start from the internal supply chain of the enterprise and integrate the supply chain management system and financial chain management system to achieve the informationization of enterprise cost management.Finally,this paper selects Company M as an application case,analyzes and studies the status quo,existing problems,and implementation paths of its cost management informatization,and verifies its implementation effects.The implementation effect is mainly reflected in the company’s cost accounting is more accurate and efficient,the closed-loop acceleration of cost management and the preliminary improvement of cost management modules.This case has a certain typicality,which can provide a reference for the effective implementation of cost management informatization in similar enterprises.