How to strengthen cost management
Facing the rapidly changing global market economy, how can enterprises find new ways to reduce costs, completely eliminate waste, fundamentally avoid the occurrence of costs and obtain better economic benefits for enterprises?
1, strengthen the concept of cost and implement total cost management. All the cost management activities of enterprises should take the modern cost-benefit view as the guiding ideology, and realize that the acquisition of cost advantage is definitely not limited to the cost itself, and the potential of reducing costs and obtaining benefits should be tapped from the height of management. It is necessary to provide cost information to managers in a timely and comprehensive manner, improve employees' understanding of cost management and enhance their concept of cost. Through cost analysis, evaluate the performance of managers and promote managers to take improvement measures.
2, strengthen the cost control and cost accounting two basic work. First, strengthen the basic work of cost control: rationally set the quotas of raw materials, energy supply, auxiliary materials and other materials; Strictly improve the system of measurement, inspection and receiving and returning materials; Improve the original records of products, output, variety, quality, raw material consumption, attendance and equipment use; Establish an internal settlement price system to settle the materials, products and services provided by internal departments at a reasonable planned price. The second is to strengthen the basic work of cost accounting. For example, formulate strict cost ranges and standards; Correctly divide the boundaries of various expenses. Adopt appropriate enterprise cost calculation methods, etc.
3. Improve the economic responsibility system of cost management institutions.
(1) Establish a scientific and reasonable cost information management system. Establish a matrix cost management team, including the heads of management, accounting, supply, sales, production and technology departments; All relevant departments should also be equipped with part-time staff to carry out statistics, attendance, quality inspection, warehousing, accounting, analysis, internal audit and other work. Professional training, thinking and knowledge renewal and re-education should be carried out frequently for cost management personnel, so as to improve the professional knowledge of cost management and open up a broad way to reduce costs.
(2) Improve the economic responsibility system of cost management. First, formulate cost management rules and regulations, such as basic management and cost restraint system; The second is to clarify the economic responsibility of each cost, put the responsibility into departments, units or individuals, and implement the market profit management in detail to individual employees; Third, the implementation of rewards and punishments, the implementation of cost management and personal performance linked mechanism.
4. Adopt modern scientific cost management methods and means.
(1) adopt modern cost management methods and computer management. Traditional cost management only passively plans, accounts and accounts. Under the condition of market economy, cost management should not be limited to the production process of products, but should expand its vision to the analysis of market demand of products, the development trend analysis of related technologies and the design of products; Extend backward to the use, maintenance and disposal of customers. According to the requirements of total cost management, it will involve information source cost, technology cost, logistics cost, production cost, inventory cost, sales cost, customer maintenance cost, disposal cost and other cost categories. All these cost contents should be managed by strict and meticulous scientific means. With the diversification of business activities and the complexity of business management, the requirements for accuracy and timeliness of information processing are getting higher and higher. So the advantages of using computers for cost management are also obvious.
(2) Several aspects of enterprise cost management should be done well. Do a good job in cost forecasting, decision-making and cost planning beforehand; Do a good job in cost control and accounting; Do a good job of cost evaluation and analysis afterwards.
(3) Do a good job in the key work of reducing product costs, such as implementing the price comparison procurement system for the procurement of major raw materials and materials, so as to reduce procurement costs.
(4) Improve the level of capital operation. First of all, open source and reduce expenditure; Secondly, it is necessary to implement fund tracking management, strengthen the allocation and use of funds, and earmark them to prevent funds from being misappropriated; Third, increase the collection of accounts receivable, reduce the proportion of accounts payable, and speed up the collection of payment; Reduce the inventory ratio and strengthen inventory management. Through the above measures, we can reduce capital occupation, optimize capital structure, rationally allocate funds, speed up capital turnover and reduce financing costs.
5. Strengthen the concept of strategic cost. The purpose of modern cost management should be to spend as little money as possible and get as much use value as possible, thus providing the best foundation for profit and improving cost-effectiveness. With the rapid change of economic environment and fierce market competition, it is very important for enterprises to gain cost advantage. We should pay close attention to the trend of the whole market and competitors, find problems, adjust and change our strategies and tactics. In order to strengthen strategic cost management, enterprises should increase investment in science and technology in product development and design stage, avoid unnecessary production links by reorganizing production processes, manage product life cycle costs, realize continuous cost reduction and achieve the purpose of cost control.
6. Integration and improvement of workflow to reduce unnecessary division of labor and value-added operations (or actions). After analyzing their own competitive advantages and determining their objectives and tasks, enterprises should rationally organize production factors, cancel irrelevant links, reduce unnecessary levels, reduce unnecessary stagnation while reaching necessary links, ensure the smooth and effective operation of necessary links, and completely eliminate the waste of resources on site (including production workshops and office operations).
7. Reduce the cost of inventory and resource acquisition. Fully implement the "lean production" system that conforms to the enterprise itself, establish a demand-driven platform, strengthen the coordination function of enterprise production and marketing, and improve the turnover rate of enterprise value chain.
8. Take effective measures to ensure the effectiveness of cost information. First of all, government departments should pay special attention to controlling the scope of cost expenditure, master the skills of formulating industry standard costs, and strengthen law enforcement. The key to the formulation of the system and the strengthening of information circulation lies in publicity, implementation and execution. Only by abiding by the law, prosecuting offenders and strictly enforcing the law can we reverse the bad social atmosphere and promote healthy trends. Secondly, we should reform the accounting management system and implement an independent accounting and internal audit system. In addition, it is necessary to improve the professional ethics of enterprise managers, accountants and internal auditors, enhance the awareness of legal system and moral self-discipline, maintain professional conscience and ensure the authenticity of accounting information.
Any cost management method is not static, it will change with the development of society and the change of environment. Therefore, it is necessary to study the cost management mode with the concept of development and constantly innovate the cost management mode to meet the needs of the development of the situation.