Discussion About the Problems and Countermeasures of Small and Medium Manufacturing Enterprises in Cost Management

With the further deepening of reform and opening up, the traditional low-cost competitive strategy has lost its original utility. Instead, it has become a bottleneck that restricts the sustainable development of small and medium manufacturing enterprises. Based on the current situation of cost management of small and medium manufacturing enterprises in Dongguan, the paper deeply analyzes cost management problems of small and medium enterprises in Dongguan, such as imperfectness of cost control institutional system and overly solidified cost accounting method, and draws on the advanced experienced of cost management and thus puts forward some suggestions on improving cost management of small and medium manufacturing enterprises in Dongguan.