cost control

management behavior

open 3 entries with the same name

Collection

zero Useful+1

zero

Cost control is to ensure that the cost is within the budget estimate. According to the estimation actual cost Detect, mark actual or potential deviations, prepare predictions and give measures to keep costs in line with objectives. It mainly includes: (1) Supervision cost Timely find out the deviation between the actual cost and the plan; (2) Include some reasonable changes in the base cost; (3) Prevent incorrect, unreasonable and unauthorized changes from being included in the base cost; (4) Inform the parties involved in the project of reasonable changes. In cost control, it must also be combined with its scope control, progress control, quality control, etc.^[1]

Chinese name: cost control
Foreign name: Cost Control

Field: Finance 、 Administration
Cost control subject: Decision making, organization and implementation subject

catalog

Concept explanation

Announce

edit

The process of cost control is the process of calculating, adjusting and supervising various costs incurred in the production and operation process of an enterprise using the principles of system engineering, which is also a discovery weak link , tap internal potential, and look for all possible reductions Cost Approach Process. Scientific organization and implementation of cost control can promote enterprise improvement Operation management , transformation Operating mechanism , comprehensive improvement adaptive capacity of an enterprise So that enterprises can survive, develop and grow in the environment of market competition.

Cost control refers to taking cost as the means of control and formulating the overall cost level Indicator value 、 Cost reduction rate of comparable products as well as Cost Center Control costs To achieve the goal of economic activity A series of management activities and processes for the purpose of implementing effective control.

Cost control refers to reducing the absolute amount of cost expenditure, so it is also called Absolute cost control ； Cost reduction also includes the overall arrangement of the relationship between cost, quantity and revenue, so that the growth of revenue can exceed the growth of cost and achieve relative cost savings. Therefore, it is also called Relative cost control 。

The enterprise cost control refers to the cost system and management control The goal is to control the main factors and adverse conditions that may affect the cost of the enterprise before the excessive cost occurs within a certain scope of authority, and then take Risk prevention And cost control measures to ensure the smooth realization of the cost system and management control objectives. According to the stages of cost control, enterprise cost control is mainly divided into three categories: ex ante enterprise cost control, in-process enterprise cost control and ex post enterprise cost control. First, enterprise cost control in advance is the whole Activity based cost The most important link in control activities directly affects the whole operation Management process Cost of. Second, the in-process enterprise cost control refers to the in-process control of the operation cost of the entire logistics enterprise, including the in-process control of logistics manpower, material resources and financial resources, and the in-process control of labor tools and other expenses. Third, Post event cost control It refers to finding out the cost problems existing in the enterprise in time, correcting the problems in time, and ensuring the realization of cost control objectives.

Cost control is cost control As a part of, it is committed to meeting the cost requirements (Article 2.5.10 of CCA2101:2005). Meeting cost requirements mainly means meeting customer Top management 、 Related parties as well as laws and regulations And other cost requirements for the organization. The object of cost control is the process of cost occurrence, including design process Procurement process , production and service provision process Sales process , logistics process, after-sales service process, management process logistic service Cost control of process, etc. The result of cost control shall enable the controlled cost to meet the specified requirements. In order to make cost control meet the specified and expected cost requirements, appropriate and effective measures must be taken, including: operation, cost engineering and cost management techniques and methods. E.g. VE value engineering 、 IE Industrial Engineering 、ABC Activity Based Costing 、 ABM Activity based cost management SC standard law of costs 、 Target cost method CD cost reduction method CVP Cost volume profit analysis, SCM Strategic cost management 、 Quality cost management , environmental cost management inventory management , cost early warning, momentum engineering Cost control scheme wait.

The purpose of carrying out cost control activities is to prevent the waste of resources, reduce costs to the lowest possible level, and maintain the reduced cost level.

Cost control opposes the practice of "accounting after autumn" and "postmortem examination", and advocates pre control and process control. Therefore, cost control must follow Precontrol And process method, and consider and study why the cost should be incurred before or during the cost occurrence? Should it happen? How much should happen? Who should happen? Where should it happen? Is it necessary? After the decision, the process activities shall be monitored, measured, analyzed and improved.

Cost control should be the concept of overall control, including Full participation And whole process control. Cost control and Cost Assurance Some of the activities of are interrelated.

Main structure

Announce

edit

Cost control subject from Enterprise organization structure There are three levels of understanding.

Decision makers: They are the senior managers who decide the way of cost occurrence and the overall goal of the enterprise, and they are responsible for making decisions on the options of the enterprise involving cost control.
Organization Entity: It is the control subject responsible for organizing and coordinating the cost control of the whole enterprise according to the cost decision results, implementing the specific implementation steps, division of responsibilities and control requirements, processing cost control information, assessing cost control results, etc.
Executor: It is the main body that controls the cost incurred by each department, link, stage and post. All links and aspects involving costs and expenses have control subjects at the implementation level.

Cost controlled Executor Functional department setting, responsibility division, hierarchy, post setting, scale management system And so on. Generally speaking, cost control execution entities mainly include: control production factors Relevant departments and personnel of the scale. Because the production factors are the product cost Period expenses And other costs, so this Class Body Have a decisive impact on the effect of cost control.

Research object

Announce

edit

Accounting Manager 、 cost accounting 、 financial analysis Personnel cost analysis Personnel, budget to control costs Responsibility Center person in charge

Basic work

Announce

edit

The starting point of cost control, or cost control process Our platform is the basic work of cost control. Cost control does not start from basic work, and the effect and success probability of cost control will be greatly affected.

Quota formulation

cost control

Quota means that the enterprise must Production technology Under horizontal and organizational conditions, the quantitative limits of consumption of human, material, financial and other resources mainly include Material quota and Man hour quota 。 Cost control is mainly to develop Consumption quota Only when consumption quota is formulated can it play a role in cost control. The formulation of man hour quota is mainly based on the income level of each region, enterprise wage strategy, human resources and other factors. stay modern enterprise management Medium, Labor cost More and more, the man hour quota is particularly important. In working practice, according to the enterprise Production and operation Features and costs Control needs There will also be power quota, cost quota, etc. Quota management It is the core of the basic work of cost control. Establish a quota picking system to control material cost , fuel and power costs, establish a labor contract system, control man hour costs, and control Manufacturing expenses We should rely on the quota system. Without good quota, we can't control it production costs ； At the same time, the quota is also Cost Forecast The main basis for decision-making, accounting, analysis and distribution is the top priority of cost control.

Standardization work

Standardization work It is the basic requirement of modern enterprise management, it is the basic guarantee for the normal operation of enterprises, and it promotes the Production and operation activities Rationalization, standardization and efficiency of various management work are the basic premise for the success of cost control. In the process of cost control, the following three standardization works are extremely important.

First, Measurement standard Change. Measurement means using scientific method And means to measure the quantity and quality values in production and operation activities, so as to provide accurate data for production and operation, especially cost control. If there is no unified measurement standard, Basic data inaccurate , it is impossible to obtain accurate cost information, let alone control.

Second, price standardization. In the process of cost control, two standard prices should be formulated. One is Internal price , i.e Internal settlement price It is used to exchange "goods" between accounting units within an enterprise and between accounting units and enterprises in a simulated market Value scale ； The second is the external price, that is, in the purchase and sales activities of the enterprise, the supply and sales with external enterprises Settlement price 。 Standard price is the basic guarantee for cost control.

Third, quality standardization. Quality is the soul of products. Without quality, no matter how low the cost is, it is futile. Cost control is the cost control under quality control, without quality standard , cost control will lose its direction, and it is not cost control.

Fourth, Data standardization 。 Formulate the cost data collection process, clarify the responsibilities of the cost data submitter and the bookkeeper, so that the cost data can be submitted on time, recorded in time, and the data can be easily transmitted to achieve information sharing; Standardize the cost accounting method and clarify the cost calculation method; Realize the national official document format and unify the cost written documents Header , forming a unified Costing Chart format to ensure accurate cost accounting results.

System construction

stay market economy The basic guarantee for the operation of enterprises is the system and culture, System construction Is fundamental, Cultural construction It is supplementary. Without system construction, cost control operation cannot be solidified and cost control quality cannot be guaranteed. The most important system in cost control is quota management system Budget management system, expense review and report system, etc. In practice, there are two problems in system construction. First, the system is not perfect. In terms of system content, the system construction is more from a normative perspective, which looks like an order. The correct approach should be that the system construction should start from the operation, so that the responsible person can find the right position and be easy to operate. Second, system Poor implementation It always emphasizes the objective reasons such as poor management foundation and personnel restrictions. As soon as the interest adjustment content appears, it shrinks, leading to the system's virtual existence.

Control objectives

Announce

edit

cost control

stay Enterprise development strategy Cost control is of great importance. If Similar products The performance and quality of the products are almost the same, which determines that market competition The main factor of product price The main factor of high or low is the cost, because only by reducing the cost can the price of the product be reduced. The control objective of cost management must first be the control of the whole process, not just the control of products production costs , but the product should be controlled Life cycle cost The entire content of, Practical proof Only when the life cycle cost of the product is obtained Effective control , the cost will be significantly reduced; But from the whole Social perspective To see, only in this way can we really save money social resources The purpose of. In addition, while conducting cost control, enterprises must also take into account the continuous innovation of products, especially to ensure and improve the quality of products, and must not one-sided cost reduction While ignoring the variety and quality of products, we should not, in order to one-sided pursue immediate interests, adopt crooked ways such as jerry building, counterfeit replacement or rough manufacturing to reduce costs; Otherwise, the result will not only harm consumers, but also make enterprises lose credibility, even bankruptcy.

(I) Cost driver Not limited to product quantity.

To control the cost, we must first understand why the cost occurs, what factors it is related to, and what the relationship is. about Direct costs （ Direct material and Direct labor ）The cost driver is the output of the product. There is no doubt that this part will be allocated according to the output. How to effectively Control costs , make the enterprise's resource utilization To achieve the maximum benefit, we should start with operations, try to increase effective operations, improve the efficiency of effective operations, and at the same time try to reduce or eliminate ineffective operations. This is the basic idea of modern cost control methods. Other concepts are carried out around it, which is also the foothold of this article.

（2） The meaning of cost becomes broader

conventional Product cost The meaning of Manufacturing cost , that is, including Direct material cost 、 Direct labor cost And the manufacturing costs that should be shared, while other costs are put into Administrative expenses and selling expenses Medium, all as Period expenses , which is regarded as completely irrelevant to product production. Therefore, the broad concept of cost includes both the manufacturing cost of products (midstream) and product development Design cost (upstream), also including Usage cost 、 Maintenance Cost and obsolescence cost (downstream) Enterprise resources Cost. Accordingly, for cost control, it is necessary to control all costs incurred in these three links.

(III) Cost savings reach Cost avoidance

The traditional cost reduction is basically achieved through cost saving, that is, to strive to avoid wasting resources at the work site and improve the working methods to save the costs to be incurred. The main methods are to save energy consumption, prevent accidents Bidding method Purchasing raw materials or equipment is an improvement of the enterprise's tactics and an elementary form of cost reduction. The cost reduction of advanced forms requires enterprises to develop products design phase , through restructuring production process To avoid unnecessary production links and achieve the purpose of cost control is a high-level strategic change.

（4） Time as an important competitive factor

stay Value chain Time is a very important factor in all stages of. The development and transformation of various technologies in many industries have accelerated life cycle It becomes very short. It is the first step for an enterprise to deliver its products to customers in a timely manner, and more importantly, it should take timely measures to make customers' opinions Customer value Maximize. In this way, we can not only obtain the market, but also grasp the market dynamics at any time.

Control content

Announce

edit

The content of cost control is very extensive, but this does not mean that the power is used evenly in every detail. Cost control should be planned, focused and differentiated. Different enterprises in all walks of life have different control priorities. Control content can generally be divided into cost formation process and cost Expense classification Consider from two perspectives.

Process division

1. Control before production

This part of control mainly includes: Product design cost , processing Process cost ， Material procurement cost , production organization mode, Material quota And Labor quota Level, etc. These contents have the greatest impact on the cost. It can be said that the product total cost 60% depends on the quality of cost control work at this stage. This item Control work Belong to ex ante control mode , on Control activities The actual cost has not yet occurred, but it determines how the cost will occur, and it basically determines the cost level of the product.

2. Control during manufacturing

The manufacturing process is the main stage of actual cost formation. Most of the costs are incurred here, including raw materials, labor, energy and power, consumption of various auxiliary materials, materials between processes Transportation expenses , workshop and other management departments Expenses 。 Various schemes and assumptions for pre production control control measures Whether it can be implemented in the manufacturing process and whether most of the control objectives can be achieved is closely related to the control activities at this stage. It mainly belongs to the in-process control mode. Because the accounting information of cost control is difficult to be timely, it will bring many difficulties to the control in the event.

3、 Circulation process Control in

include Product packaging 、 Off-site transportation 、 Advertising promotion , sales organization expenses and after-sales service expenses. Emphasizing strengthening Enterprise market management functions It is easy to take various measures regardless of cost Promotion means On the contrary, the profit increment is offset, so quantitative analysis is also required.

Composition division

1. Raw material cost control

In the manufacturing industry, the raw material cost accounts for a large proportion of the total cost, generally more than 60%, and the high cost can reach 90%, which is the main object of cost control. The factors that affect the cost of raw materials include purchase, inventory expense, production consumption, recycling, etc., so control activities can be carried out from purchase Inventory management And consumption.

2、 Salary expenses control

Wages account for a certain proportion of costs, and wage increases are considered irreversible. Control the synchronous increase and decrease of wages and benefits Unit product The proportion of wages in cost reduction It is of great significance. control Wage cost The key is to improve labour productivity , which is related to Labor quota 、 Man hour consumption 、 Man hour utilization 、 work efficiency , worker attendance rate and other factors.

3、 Manufacturing expenses control

There are many items of manufacturing expenses, mainly including depreciation charge 、 repair cost 、 Auxiliary production cost , workshop management staff wages, although it accounts for a small proportion of the cost, but because it is not attractive, waste is very common, is a content that can not be ignored.

4、 Enterprise management fee control

Enterprise management expenses refer to various expenses incurred for management and production organization. There are many expense items, which can not be ignored in cost control. These are all absolute control, that is, under the assumption that the output is fixed, various costs can be controlled. In the real system, we should also achieve the goal of controlling the unit cost of finished products.

classification

Announce

edit

The methods of enterprise cost control mainly include Activity Based Costing 、 Absolute cost control Method, relative cost control method, comprehensive cost control method, etc. First, activity-based costing refers to the division of enterprises according to the nature of activities operating activities , combine similar business activities to form an operation center, and according to the resource consumption of activities resource allocation Give each activity. Second, the absolute cost control method is to control the cost loss of an enterprise within an absolute amount range, and control the cost according to the amount range, thus greatly reducing the cost loss. Third, the relative cost control method refers to the enterprise's control from the balance of commodity output, cost and income Cost of sales And relative profit cost ratio to determine the product sales volume under which the enterprise can achieve sales revenue And profit cost to maximize profit Yield 。 Fourth, the comprehensive cost control method refers to the comprehensive cost control method Production and operation activities in Possible Of Activity cost During the formation of the cost system, all employees participate in the cost of activities and all employees actively participate in the cost of activities for cost control. Fifth, ERP The cost control method is based on Business Management and accounting The basic principle of ERP software is used to analyze the production cost of enterprises Long term forecast , planning, decision-making, control, analysis and performance appraisal 。

basic principle

Announce

edit

Full involvement

cost control

The principle of full involvement refers to the control of the whole process of cost control. All products are produced All expenses To control, not only Variable expenses To control Fixed expenses Control is also required. Full staff control is to mobilize leading cadres, management personnel Engineering technicians Established with employees Cost awareness , participate in cost control, realize the importance of cost control, and then put it into action. Whole process control, design, manufacturing Sales process And reflect the control results on relevant statements to find shortcomings and problems.

Exception management

Cost control should focus on unconventional situations. Because the actual costs are often up and down with the budget, if there is little difference, it is not necessary to find out the reasons one by one, but only focus on the abnormal catalogue of exceptions And timely information feedback 。

economic performance

increase economic performance , not only by reducing costs Absolute number The more important thing is to achieve relative savings, achieve the best economic benefits, and achieve more results with less consumption

Basic procedures

Announce

edit

Production process The cost control in is to strictly supervise various factors forming the cost in the process of product manufacturing in accordance with the pre established standards, and take timely measures to correct any deviation found, so as to limit the consumption of resources and expenses in the production process within the scope of the standards. The basic work procedures of cost control are as follows:

Formulation cost

cost control

Cost standard It is the yardstick of cost control. The cost standard first includes various indicators specified in the cost plan. but Cost plan Some indicators in are relatively comprehensive and cannot meet the requirements of specific control, so a series of specific standards must be specified. There are three ways to determine these standards:

(1) Plan Index decomposition method 。 Coming big Index decomposition It is a small indicator. When decomposing, you can Unit decomposition It can also be broken down according to the process stages or parts of different products and various products. If it is more detailed, it can also be broken down according to the process.

（2） Budget law 。 It is formulated by budgeting control standards 。 Some enterprises are basically based on quarterly production Sales plan To formulate a short-term (such as monthly) expense budget and take it as the standard for cost control. Pay special attention to this method Proceed from reality To make a budget.

（3） Quota method 。 It is to establish quotas and expense limits and control them as control standards. In enterprises, where quotas can be established, they should be established, such as Material consumption quota , man hour quota, etc. implement Quota control The method of Regularization 。 After the above methods are used to determine the cost control Standard time , we must carry out sufficient Research and Scientific computing 。 At the same time, cost indicators and other Technical and economic indicators Relationship (e.g. with quality production efficiency To achieve the overall goal of the enterprise overall balance To prevent one sidedness. When necessary. We should also select the best of various schemes.

Supervision cost

This is to regularly check, evaluate and supervise the cost forming projects according to the control standards. It is not only necessary to check the implementation of the indicators themselves, but also to check and supervise the conditions that affect the indicators, such as equipment, processes, tools, workers' technical level, working environment, etc. Therefore, the daily cost control should be in line with Production operation control And so on. The main aspects of daily cost control include:

（1） Material cost Daily control of. Workshop constructors and technical inspectors shall supervise the operation according to the requirements of drawings, processes and tooling, implement first article inspection, and prevent batch scrapping. Workshop equipment personnel shall Process procedure Supervision of specified requirements equipment maintenance And the use condition, if the requirements are not met, the production can not be started. Supply department Materialman Implement according to the specified variety, specification and material Quota issue Supervise the implementation of material requisition, replenishment, return and other systems. production scheduling Personnel should be controlled Production batch , reasonable blanking, reasonable feeding, supervision Periodic standard Execution of. Daily control of workshop material cost is generally controlled by workshop materials Accountant Responsible. It should regularly collect materials, analyze and compare them, track the causes, and propose improvement measures together with relevant departments and personnel.

(2) Daily control of salary expenses. Mainly workshop Labor management personnel Man hour quota, attendance rate, man hour utilization rate Labor organization To supervise and control the adjustment, bonus, allowance, etc. In addition, the production dispatcher shall supervise the internal workshop Operation plan Reasonable arrangement, reasonable production and reasonable Dispatch Control idling, shutdown, overtime, overtime, etc. The workshop staff (or quota staff) is responsible for the control and accounting of the above related indicators, analyzing the deviation and finding the reasons.

（3） Overhead Daily control of. Workshop expenses 、 Enterprise management fee There are many projects, and the situations are different. Those with quota shall be controlled according to quota, and those without quota shall be controlled according to each item Expense budget Control, such as expense manual, enterprise expense voucher (also called Promissory note Within the enterprise Negotiable coupon ）And other forms to implement control. Each department, workshop and team shall be controlled and supervised by relevant personnel, and suggestions for improvement shall be put forward.

Each of the above Production cost The daily control of the cost should not only be in the charge and supervision of a specially assigned person, but also be carried out by the executor who incurred the cost Self control 。 It should also be responsibility system As specified in. Only in this way can the enthusiasm of all staff be mobilized and the daily cost control has a mass basis.

Correct deviation

in the light of Cost variance Find out the cause, the responsible person, the situation, the priorities, propose improvement measures, and implement them. The following procedures are generally adopted for correction of major difference items:

(1) Put forward the subject. Propose from the causes of various cost overruns cost reduction The topic of. These topics should first of all be those projects that have great potential for cost reduction, are of concern to all parties and are likely to be implemented. Put forward the requirements of the subject, including the purpose, content, reason, basis and expected economic benefits of the subject.

(2) Discussion and decision-making. After the topics are selected, relevant departments and personnel should be mobilized for extensive research and discussion. For major issues, it may be necessary to propose a variety of solutions, and then carry out a comparative analysis of various solutions to select Optimal scheme 。

(3) Determine the methods and steps for the implementation of the scheme and the departments and personnel responsible for the implementation.

(4) Implement the determined plan. It should also be implemented in a timely manner Supervision and inspection 。 After the scheme is realized, the economic benefits after the scheme is realized shall be checked to measure whether the expected goals are achieved.

Batch purchase

Seeking alternatives

When Small batch purchase It is difficult to break through the batch barriers of, and the purchase cost is high. When the purchased components are common components of similar products, enterprises can consider to seek procurement alternatives from similar manufacturers, and purchase a small amount of succedaneum 。 As a matter of fact, it is very difficult for every kind of raw materials or components purchased by every production enterprise to reach the accuracy of just using up in quantity. Therefore, in the raw material warehouse of the production enterprise, there is often a small amount of surplus of various types of raw materials or components. Therefore, for the small batch purchase of spare parts or raw materials that may have substitutes in similar manufacturers, the purchase substitution can sometimes be greatly reduced Purchase cost , because what you need may be the surplus materials that other similar manufacturers are eager to deal with in the warehouse.

Involve technical personnel in procurement

For the R&D and trial production of new products, if production technicians are involved in the procurement, sometimes the procurement batch can be reduced. For the trial production of a new product, only technicians know the quantity of raw materials or components needed. If technicians communicate directly with suppliers, suppliers can know exactly the purpose and quantity of your purchase, and suppliers can arrange a small number of components you need in other batch production, so that you can purchase the required components in batches smaller than the normal minimum batch to save money Purchase cost The purpose of.

Formed with suppliers Strategic alliance

By forming strategic alliances with suppliers, it can also reduce Small batch purchase Cost. If a manufacturing enterprise and a supplier form a strategic alliance, the relationship between the two is no longer a simple procurement relationship, but a long-term cooperation of mutual benefit Strategic partnership Both parties do not need to rush to recover costs in one transaction, but realize the balance of rights and obligations through long-term transactions. For the small batch purchase under this cooperation relationship, the supplier will not stop production or require high prices because the batch is too small, but will try to save costs and fulfill their obligations for long-term cooperation.

Joint procurement

Joint procurement It refers to small and medium-sized production enterprises of the same type Purchase price To gain a favorable position and expand Purchase batch , a procurement method of joint procurement. Small and medium-sized enterprises play a passive role in procurement due to their small production scale, but through joint procurement across enterprises, they can expand the procurement volume and reduce Purchase cost 。 If possible, SMEs can consider organizing or joining Purchasing Alliance , on Raw material procurement The ability to prevent risks can be increased by joining forces with other countries. Joint procurement by multiple enterprises, combining small orders into large orders, and enhancing collective Negotiation strength To gain the advantage of procurement scale and win the same "Jianghu status" as large enterprises; Joint procurement directly faces the manufacturer, which can get rid of the transfer cost of agents, and reduce the intermediate level and greatly reduce the Circulation cost And safeguards product quality 。

Third party procurement

Third party procurement It is the enterprise that integrates products or services Procurement outsourcing To a third party company. Foreign experience shows that compared with enterprises' own procurement, third-party procurement can often provide more value and purchase experience, which can help enterprises focus more on core competitiveness. Third party purchases mostly exist in the form of purchase consortia. Small batch purchases can be changed to large batch purchases through third party purchases Industry position With procurement experience, it can greatly reduce Purchase cost 。

Control steps

Announce

edit

although control object They are different, Control work The requirements of

Consistent, it can be roughly divided into four steps:

(1) OK control standards , that is, determine the assessment job performance The scale of. The manager shall formulate the standards required for control work based on the plan.

(2) To measure the effectiveness of work, that is, through management information systems Collect the data of actual work (corresponding to the elements in the established control standards), understand and master the actual situation of work. In this process, we should pay special attention to the quality of the information obtained accuracy 、 timeliness , reliability Applicability 。

(3) Analyze the measured results, that is, compare the actual work results with the standards, find out the deviations and analyze the causes, so as to prepare for further management actions. This is the link that needs the most rational analysis in control, and whether to take further management action depends on this. if Analysis results Indicates that there is no deviation or only "healthy" Positive deviation , then the controller does not need to go to the next step, and the control is over.

(4) Take management actions to correct deviations. There are no more than two ways to correct deviation: either improve work performance or Revised standards 。

Control method

Announce

edit

1、 Start from the aspect of high cost

Control costs Naturally, it is necessary to control the product Total cost Control the cost from the whole process and all aspects of cost generation, including design, procurement, manufacturing, marketing and management Cost control scope Within. However, if enterprises make great efforts to control costs in an all-round and indiscriminate manner, regardless of the degree of cost control, the results often achieved may not be good. Briefly divide costs into Material cost 、 Labor cost and management expense And other aspects, depending on Enterprise products The proportion of various expenses in the product cost may also vary, but generally speaking, the proportion of material expenses in the product cost is relatively high, accounting for 60%~80%, the proportion of labor expenses is less than that of materials, accounting for 5%~10% generally, and the proportion of other costs is 10%~15%. The primary aspect of enterprise cost control is the main aspect of cost control, Starting from the materials and labor that account for a high proportion of the cost, as long as we firmly control the parts that account for a high proportion of the cost Cost plan Generally, it will not be broken through, and the goal of cost control will be relatively easy to achieve.

2、 Start with innovation

Cost Control Seminar

Every enterprise will adopt various methods to control costs, Consumption quota . Quota picking Index decomposition , cost backward crowding, etc. The method is endless, but there are not many brilliant. Why? In addition to keeping costs from rising, enterprise cost control may be more likely to hope that costs will be reduced by a certain amount every year, but there is always a limit for cost reduction. After reaching a certain limit, if it is not for innovative technology, process, addition or improvement of equipment, it is difficult to reduce costs again, and a slight relaxation in management may rebound. After the cost is reduced to a certain stage, the enterprise has to start from innovation to reduce the cost, reduce the consumption of raw materials from technological innovation or find new, inexpensive Material substitution The original old and expensive materials are from Process innovation Come up and improve Material utilization rate Reduce material loss and improve Yield Or first grade product rate, from Workflow and Management innovation Come up to improve labor productivity Equipment utilization To reduce the Labor cost And fixed cost Content, from Marketing methods Innovate to increase sales and reduce unit product marketing cost Only through continuous innovation of enterprises and effective incentive methods to stimulate innovation, starting from innovation, is the fundamental way for enterprises to continuously reduce costs.

3、 Start with key points

formation Product cost The role of each link and each point in the cost may be different. Some ring nodes play a key role in the formation of cost, while some ring nodes play a smaller role in the formation of cost. Enterprise cost control should start from the key points. Grasping the cost key points can often achieve twice the result with half the effort. For example, some enterprises are engaged in technical content In the household appliance manufacturing industry, which is not high and has a large variety of raw materials, it is difficult for most enterprises to develop new technologies or new materials. At this time, the price of raw materials purchased may become the key point of cost control for the enterprise; Capital intensive Of FMCG , reduce inventory, accelerate Capital turnover It may become the key point of cost control of the enterprise; The raw material consumption is relatively fixed but the yield is high Volatility In larger industries, improving the yield and reducing waste products become the key points of cost control; Fast upgrading products, product design It may become the key point of cost control; material cost Low, Marketing expenses For high tobacco, alcohol, cosmetics, etc., marketing expenses may become the key point of cost control. In short, due to the different nature of the enterprise's products and the difference of the enterprise's technical strength, the key points of enterprise cost control are different. Enterprises should find out the key points of cost control that are suitable for their own characteristics, and start cost control from the key points, so as to put their efforts into practice, Get twice the result with half the effort.

4、 Start with controllable expenses

We divide the product cost into Controllable cost and Uncontrollable cost Of course, the so-called uncontrollable here is relative, and there is no absolute uncontrollable cost. Uncontrollable costs generally refer to the costs caused by the decision of an enterprise, including salaries of management personnel, depreciation expenses and some enterprise management expenses, because these expenses are established in the enterprise or Decision implementation Formed after, in General conditions Next, it is less changed. It is meaningless for you to make great efforts to control these fixed costs Production and operation Such as material consumption Machine material consumption Quantity and material Purchase price 、 Office expenses 、 Travel expenses 、 freight 、 Fund occupancy fee It is meaningful for us to make efforts to control the controllable expenses. It is the way of cost control for enterprises to start with controllable expenses.

5、 From Incentive and restraint mechanism Start from

Cost control can not be achieved by several leaders and key figures of the enterprise, but requires the participation of all cost related personnel. How to play the role of each cost related person in cost control is one of the problems that must be solved in enterprise cost control. Of course, we hope that each cost related person can consciously control their own jurisdiction Product quality , material consumption, but this is just an ideal, a desire. We should believe in the power of the system. Enterprise cost control cannot be based on the good wishes of everyone. We should establish a cost control system, and establish related incentives and restraint mechanisms , mobilizing employees to control costs by means of incentives and constraints Subjective initiative , link cost saving with the immediate interests of the controller, and use the method of rewards and punishments to transform the passive cost control of the enterprise into the active cost control of all employees.

Problems

Announce

edit

1、 From the perspective of management, enterprises do not pay enough attention to finance, which will inevitably lead to the disconnection between finance and reality in cost control.

modern business management As required by the system, in terms of enterprise management, planning, coordination, communication and control, the fact shows that management has become the first lifeline of enterprises. The quality of management directly affects the survival and sustainable development of state-owned old brand enterprises, financial management As an important part of enterprise management, it has not played its due role in reality. Cost saving and control directly affect the success or failure of state-owned old brand enterprises. Therefore, the first problem is that enterprise managers and decision-makers should start to solve the problem of financial disconnection from reality, pay attention to finance as an important work, and give full play to Finance Department Due role. A state-owned old brand enterprise, no matter which department it is, is reasonable as long as it exists. It is an important part of the enterprise's organic system. It should pay attention to it and implement it baileys There is no harm. It can be said that every department of the enterprise is serving for profit, and profit is the first vitality of the enterprise. No matter what kind of work Enterprise profit Depart from each other, or you should abandon them. Pursue enterprises Profit maximization Foreign enterprises, private enterprises and state-owned enterprises are the same.

2、 Improve the quality and practice of financial personnel Operational capability , improve accounting personnel Professional skills.

No doubt, High quality talents It is a huge resource that enterprises compete for, and talents have become the first capital of enterprises in the new century. Therefore, improving the quality of accounting personnel is an important issue at present cost accounting Cost accounting and control has become a slogan, which will cause problems in actual operation. First; Strengthen the training of accounting personnel. Training is not just learning in class. As a construction enterprise, accountants should often go Construction site on-the-spot investigation The experienced ones will drive the inexperienced ones to find problems in practice and take them to the field to learn. Second; Encourage accounting personnel to strengthen their study and strive to make accounting personnel obtain primary, intermediate Senior professional title 。 In the process of taking the intermediate technical examination of accounting, I found that the content of the examination was mainly industrial enterprise accounting To rely on, it can be said that in practical work, book knowledge can not be really used much, but, accounting system It is the same. As long as we really learn, it will greatly help us to understand the work of our construction enterprises accumulation It is easy to propose solutions to problems. The purpose of learning is to serve better work.

3、 Cost control is not just a matter for accountants. Cost saving and Control needs From top to bottom, the participation of all employees.

In terms of cost control, the materials of enterprises actually account for a large proportion. Therefore, strengthening the control of materials has become the primary issue face Large, difficult to manage, which requires all employees to improve Cost awareness From enterprise leaders to front-line migrant workers, let everyone realize that cost saving is related to the vital interests of each member. While improving cost awareness, a strict Assessment system A reasonable reward and punishment system. Facts have proved that the cost of rewards is much smaller than the loss caused by waste. Of course, rewards and punishments are not the purpose, and employees should gradually cultivate their sense of saving.^[2]

^[2]

Novice on the road

Growth task Getting Started with Editing Edit Rule Edit by myself

I have questions

Content query Online Service Official post bar Feedback

Complaints and suggestions

Report bad information Failed to appeal through entries Complaint of infringement information Blocking query and unblocking

Jinggong Network Anbei No. 1100000200001