Cost analysis of business capability is a new cost analysis method that reflects the sustainability of production, sales, management, research and other activities. The cost of operating capacity is the fixed cost of the amount of expenditure that cannot be changed at will by the decision of the management authority. It is the fixed cost that is binding on the ability to form and maintain operations and the ability to produce and operate. It mainly includes the depreciation of plant and machinery equipment, rental of housing and equipment, real estate tax, property insurance, lighting costs and other expenses accrued by the straight-line method.
The steps of business capability cost analysis mainly include constraint cost analysis, management cost analysis and technology cost analysis.
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How to analyze the operating cost?
Give you several methods for cost analysis, and use these indicators to analyze the company's operating costs.
Operating costs refer to all costs that should be borne during the operating period, including sales costs, sales taxes, and period expenses.
Total cost analysis - total cost analysis by product; Perform total cost analysis by cost item. Factors affecting the total cost of the enterprise: production scale, technical equipment, geographical location, resource conditions, price level of raw materials and fuels, market share, worker's cultural level and technical proficiency, as well as management level.
Analysis of cost reduction indicators of comparable products - the cost of comparable products in the previous period/the current period * 100%, reflecting the growth of the cost of comparable products.
Factor analysis method - the influence of output change on cost, variety structure change, unit cost change, price change, etc.
Cost behavior analysis - the impact of variable costs and fixed costs.
Unit cost analysis - cost item analysis (materials, wages, manufacturing expenses, etc.), to calculate the relevance and impact of these costs.
The impact of technical and economic indicators on costs - changes in output, quality, labor productivity, and material consumption.
What is business capability analysis!
It can be analyzed from the following aspects:
1. Income analysis: analyze the proportion of different products in total income, regional prices and income
2. Cost and expense analysis: changes in production costs. Period expenses can be analyzed from fixed and non fixed aspects. Daily fixed expenses (wages, travel, etc.) and some variable expenses (entertainment, etc.) can be analyzed in connection with income; In addition, it can also be analyzed from the purpose of the cost, whether to maintain normal operation or expand the market, or enterprise publicity
3. Profit analysis: profit by variety
4. Cash flow analysis: cash flow statement
5. Analysis of relevant indicators: gross profit rate, net profit rate, investment recovery rate, growth rate, etc
What is business capability
1、 The business ability of an enterprise is the sum of the enterprise's decision-making ability for business strategies and plans, including its internal conditions and development potential, as well as the enterprise's management ability for various production and operation activities. The size of the enterprise's operating results determined by the enterprise's quality is actually the size of the enterprise's operating power
2、 The actual composition of the enterprise's operating power has formed a four element structure: organizational structure+organizational communication power+organizational science and technology power+organizational knowledge power.
3、 Specific indicators of the project 1. Profitability: total capital utilization rate, sales profit rate, profit and loss analysis point ratio, total capital turnover rate, working capital turnover rate.
2. Market position Market share, product selling rate, resource ordering rate, capital sales rate.
3. Productivity and technical level: per capita net output value, net labor output value, fixed asset output value rate, new product rate, and product life cycle.
4. Price level: the price level of the same industry, the rate of price rise and fall, and the adaptability of the price strategy.
5. Personnel ability Age, knowledge structure, technical level and operator quality of employees.
6. Strategic objectives and plan completion rate Comparison of plan completion rate and plan completion rate year by year.
7. Product cost level Cost level of comparable products and similar products.
8. The growth rate of sales per 10000 yuan, the growth rate of total capital profit, and the growth rate of net capital productivity.
9. Quality control: the degree of perfection of the quality assurance system, the organization of quality management, and the complaint rate of quality problems. Enterprise reputation Product reputation, financial credit, consumer response.
