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Cost control is the main aspect of modern enterprise financial management and the most critical factor for the further development of enterprises. With the development of the socialist market economy, the problems existing in the crude cost control of state-owned enterprises are increasingly exposed. This paper mainly analyzes the problems existing in the cost management of modern enterprises and puts forward the solutions.
Keywords: cost control problems and countermeasures
1 the significance of cost control
Cost control refers to the strict calculation, adjustment and supervision of various expenses that constitute the product cost in the process of enterprise production and operation according to the established cost target, timely revealing the deviation, and taking effective measures to correct the unfavorable difference and develop the favorable difference, so as to limit the actual cost of the product within the predetermined target range. Generalized cost control includes all efforts to reduce costs, with the aim of achieving the pre-specified quality and quantity at the lowest cost and realizing the formation of its own management objectives. Cost control can be divided into narrow sense and broad sense: the narrow sense goal is to complete the prescribed cost limit; Broadly speaking, the goal is to minimize the cost. Narrowly limited to projects with cost restrictions; Broadly speaking, it involves all activities of enterprises. In a narrow sense, it is to strive to reach the cost limit in the process of implementing decision-making; In a broad sense, it also includes the correct choice of business plan, which involves the decision-making process, including cost prediction and decision analysis, and is usually called cost management. Narrow sense refers to reducing the absolute amount of cost expenditure, so it is also called absolute cost control; In a broad sense, it also includes the overall arrangement of the relationship among cost, quantity and income to ensure that the growth of income exceeds the growth of cost and realize the relative saving of cost, so it is also called relative cost control.
2 Problems existing in the current enterprise cost control
① The concept of cost control is backward and the cost control is not perfect. Traditional cost control is based on economy, and only emphasizes cost reduction and cost saving. Under the condition of market economy, this kind of "cost saving"-oriented cost control will, on the one hand, dampen the enthusiasm of enterprises to spend some short-term expensive expenses for future performance, thus affecting technological innovation and product upgrading of enterprises; On the other hand, it will also damage the overall goal of the enterprise because of taking into account local requirements. At the same time, we only pay attention to the control of cost production process and ignore the control of supply and marketing process, only pay attention to the cost control after production, but ignore the cost control of product design and reasonable organization of production factors before production. In specific cost accounting, only financial cost accounting is emphasized, but management cost accounting is lacking. ② Lack of analysis on the driving factors of cost control. Lack of understanding of cost and narrow concept, traditional cost management simply regards fixed cost as short-term, which inundates a lot of long-term and strategic important information and is difficult to truly reflect the performance of many activities of enterprises. ③ Backward cost control methods and means. The cost management of some enterprises is in a backward state, and there is no scientific cost management system, which is not conducive to the macro control of enterprise costs. The existing cost accounting system fails to adopt flexible and diverse cost methods, which makes cost control become a simple way to reduce costs, fails to provide effective information for correct decision-making, fails to deeply reflect the production and operation process, fails to provide cost information for all business links, and misleads the formulation of enterprise business strategy.
3 Countermeasures to strengthen enterprise cost control
3. 1 Establish the benefit concept of cost control. Modern enterprise management must take the market demand as the direction of enterprise management, not only to improve their products and services and stand the test of the market, but also to maximize the profits of enterprises. As the dominant idea of all cost management activities of enterprises, the concept of cost benefit looks at the necessity of input cost from the proportion analysis of input and output, and absorbs as much economic profit as possible at the lowest cost on the premise of ensuring the quality of products and services. For example, our Shenhuo Coal Company, with the in-depth mining of the mine, the cost pressure of the mine is increasing. It has invested a certain amount of money in the mine, established a refined management system, implemented a wellhead supermarket, and reduced the repeated standby of materials, greatly reducing the allocation of materials, thus reducing labor costs. Although there is some capital investment, the ultimate goal is to "reduce". It is in line with the concept of cost-effectiveness to temporarily increase costs like this. For another example, coal enterprises expand product varieties by increasing coal washing equipment. Although the equipment investment increases the cost, it can meet the market demand and improve the efficiency. It can be said that all the above expenses are necessary. "Spending money is to save money to the maximum extent" is the concentrated embodiment of the concept of cost performance.
3.2 the use of multiple incentive theory to strengthen the analysis and research of cost control. Cost driver, also known as cost driver, is the core content of activity-based costing. Therefore, it is necessary for us to understand activity-based costing first: cost drivers refer to those important activities or events that determine costs. It can be an event, an activity or a task. Broadly speaking, the determination of cost drivers is part of the implementation of activity-based costing; In a narrow sense, it can also be regarded as a part of controlling manufacturing costs by enterprises. Generally speaking, cost drivers dominate cost behavior and determine the generation of costs, which can be used as a standard for allocating costs. The difference between activity and cost driver is that activity is all kinds of behaviors needed to achieve organizational goals and the goals of various departments within the organization; And the cost driver is the factor that causes the cost to rise and fall. From this point of view, we should explore and find new ways to control costs on the basis of analyzing various cost drivers. If the purchase quantity is not the only condition that restricts the purchase cost, but also related to the number of purchases, the larger the purchase quantity, the lower the purchase energy cost; Sales quantity is not only related to marketing expenses, but also related to sales batches. The reduction of marketing expenses can be achieved through mass sales. First of all, we should take the concept of cost control as a part of corporate culture, so that employees can feel that they are an indispensable part of the enterprise and let them regard the enterprise as their own. Let employees integrate well into the enterprise. Let them know that the interests of enterprises are their interests. Modern society pays attention to democracy and needs to develop democracy in enterprise management. In order to make employees truly become a part of the enterprise, the formulation and implementation of all enterprise policies and strategic plans need to be recognized by the majority of employees. The traditional bureaucratic imperative management can no longer meet the needs of modern enterprise management. Established the cost concept of "holding watermelon, not throwing sesame seeds" and "saving and earning", and then formed a good atmosphere in which everyone attaches importance to cost control and contributes to reducing costs and increasing efficiency for enterprises. The second is to become the self-management consciousness of enterprise employees. In the usual organizational life, we should use scientific, reasonable and humanized means to establish an internal self-restraint and incentive mechanism among employees. The purpose of introducing this mechanism is to pay attention to people's inner spiritual pursuit, take self-motivation as the core, rely on employees' consciousness and resources, actively improve themselves and restrain their inner pursuit. If self-management can be realized, then controlling the cost to the lowest level is the most effective management mode.
3.3 Vigorously strengthen the systematic management of enterprise costs ① Break the boundaries of cost management. In order to make enterprise products have strong competitiveness in the market, cost management can no longer be limited to the production process, but should expand its vision to the market demand analysis of enterprise products and the development trend analysis of related technologies. According to the requirements of total cost management, all these cost contents, such as technology cost, logistics cost, production cost, inventory cost and sales cost, should be managed by strict and meticulous scientific means to enhance the competitiveness of enterprise products in the market. ② Strengthen the research on the cost of intangible products. With the development of market economy, intangible products are gradually commercialized. Accordingly, the scope of cost management has also expanded from material product cost to intangible product cost, human resource cost, service cost, property right cost and environmental cost. ③ Expand the scope of cost management. Under the new conditions, the focus of management has shifted from internal to external. From focusing on production to focusing on decision-making management, the research and analysis of cost has become the most important content of enterprise cost management, such as marginal cost, avoidable cost and future cost. In cost management, paying attention to and strengthening the research and analysis of these management decision-making costs can avoid the huge losses caused by decision-making mistakes and provide a basis for ensuring enterprises to make the best decisions and obtain the best economic benefits.