| Small and medium enterprises is the basic elements to maintain the stable development of the national economy and social stability, the major power to develop the national economy toward information society. Informatization,enterprises cost management and control are the powerful tool of small and medium enterprises to survive and achieve sustainable and stable development. The total cost of the every link of manufacturing, operating, managing and deciding will be optimized, or reduced by using of information technology and information resources. The result of the calculation and analysis of the cost can prove that informatization has the function of optimizing the cost of small and medium enterprises. |