Designs refined cost control strategies to enhance efficiency in small and medium-sized enterprises, suggesting actionable solutions.
Small and medium-sized manufacturing enterprises commonly suffer from issues such as inefficient production processes, inadequate energy consumption management, and weak cost awareness among employees. These problems lead to excessive resource consumption and erode operational profitability. Therefore, this study focuses on designing refined cost control strategies and safeguarding measures aimed at reducing direct costs and minimizing indirect losses. By leveraging comprehensive employee training and cultural transformation to enhance internal execution capabilities, it seeks to provide actionable solutions for resource-constrained SMEs, thereby achieving dual objectives of cost reduction and efficiency improvement while boosting competitiveness.
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Xu et al. (2026) studied this question.
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