Original Articles
Lei Song
Abstract
Cost control is the key competition factors for enterprises to succeed, and is also among the significant difficulties facing many SMEs. This paper, starting from analysis of the problems of cost control facing SMEs, divides cost of SMEs into four parts and then analyzes them in details; by using break-even model, it finds the four factors affecting business costs: productivity, staff control, personnel consumption and material consumption, which are also four important strategies for corporate cost control.