Abstract: Enterprise is a profit-oriented social group, which pursues the maximization of operating profit, and the ultimate goal of carrying out various activities is to maximize enterprise value.

Cost control is an important means to achieve this goal. Reducing costs can improve profitability, enhance product competitiveness and expand market share. But in order to reduce

Cost, it is necessary to carry out scientific cost management. McKinsey once commented on China enterprises: "The giant of cost advantage is the dwarf of cost management". In fact, the cost

Control is the art of spending money, not saving money. How to spend every penny reasonably and use every resource of the enterprise where it is most needed,

This is a problem faced by enterprises in China, New commercial times.

Keywords: cost control; Cost management; enterprise management

1 Characteristics of cost control

The cost control scheme is optional, because the controlled pair of cost control

There are many possibilities for development, and some control can be taken.

Method to make it develop in the direction we choose, which is also the realization of control.

Main purpose. In the process of cost control, in order to realize economic business

Control, you can put forward a variety of cost control modes, methods and other programs to choose from.

The quantity, quality and accuracy of alternatives are the reflection.

An important symbol of the quality of cost control personnel. Cost control is comprehensive.

The characteristics of sex, continuity and systematicness. The comprehensiveness of cost control lies in its

We should control the whole process and every link of enterprise production and operation. I

We know that cost control is mainly about the costs involved in the production and operation process.

With the control of economic business, in the whole process of enterprise production and operation,

Every link involves these businesses. Therefore, cost control goes deep into enterprises.

Every link of production and operation has comprehensive control over production and operation activities.

System; The persistence of cost control lies in its control over the production and operation process of enterprises.

The system is not intermittent, but continuous. The accounting work of an enterprise is to establish

On the basis of various assumptions, the going concern assumption is an important accounting assumption.

Principle. Because the enterprise is in continuous operation, so is the information needed for cost control.

It is continuous, and the continuity of cost control shows that there is no other control system.

Comparable to the law; The systematic performance of cost control lies in its systematic method.

Line control, that is to say, when implementing cost control, it is not based on local interests.

Benefit, but to make overall consideration, all aspects are interrelated and coordinated.

Department, control from the perspective of the whole enterprise.

Cost control should run through the whole process of enterprise production and operation, that is, comprehensive.

Cost control. The production and operation activities of any enterprise involve value movement.

Included in the scope of cost control, its basic contents include: before the product is produced,

Cost control in forecasting stage; Cost control in product design stage; Material mining

Cost control in procurement and supply stages; Cost control in production stage; Sales stage

Cost control, etc.

The reason why cost control should run through the whole process of enterprise production is because

The production process of an enterprise is actually the formation process of cost, since the cost

Expenses are formed in the whole production and operation process. In order to reduce the cost,

Control activities should run through the whole process of enterprise production and operation. So, it's over

Process control is actually what we usually call total control. Only through implementation

Only through comprehensive cost control can every link in the process of production and operation be implemented.

Control, not missing, so as to achieve the best cost control effect.

2. The main problems in the process of cost management

2. 1 The concept of cost management is backward and lacks innovative consciousness.

The traditional cost management is based on whether the enterprise saves to reduce the cost.

This is the main purpose, saving has become the basic means to reduce costs, and this cost reduction

Low is an expedient measure, which belongs to a primary state of reducing costs and is limited to enterprises.

In the industry, but the supply and marketing links of enterprises are not considered much, for enterprises,

The external value chain is more blind, which makes it impossible for enterprises to obtain comprehensive development competition.

Struggle for strategy, can not form a systematic cost management method system, lack of strategic management.

Thinking.

2.2 Cost management lack of driving factors analysis

Enterprises generally regard business volume (such as output) as the only cost driver.

(independent variable), at least that it plays a decisive role in cost allocation,

Other factors (motivation) are not considered. Although this can still be regarded as cost management.

Efficiency concept, however, business volume is not the only factor driving costs. In addition,

The traditional cost management simply regards the fixed cost as a short-term disaster.

Without a lot of long-term, strategic and important information, enterprises have many activities.

It is difficult to truly reflect.

2.3 can not effectively control costs

In the era of planned economy, manufacturing cost accounts for a considerable proportion of the cost.

Others, such as technology cost and service cost, account for a small proportion, and product technologies include

Small batches, in this case, focus on the production process.

This control is desirable. However, under the condition of market economy, the product concept has made a breakthrough.

In terms of physical form, technology cost, logistics cost and non-output-driven services are among the costs.

The proportion of cost is rising. In this case, cost management only pays attention to.

Cost accounting and control in the production process may not be able to achieve cost control.

Purpose.

2.4 cost management methods and means backward

The cost management of some enterprises is in a backward state and has not really formed a science.

The cost management system is not conducive to the macro-control of enterprise costs. This requires

Reform our current cost management methods, methods and means and establish new ones.

Cost management mode based on.

3 Measures to strengthen enterprise cost management

(1) Strengthen the concept of cost and implement total cost management. Everything in the enterprise

This kind of management activities should be guided by the modern concept of cost-effectiveness, and should understand

The acquisition of cost advantage is definitely not limited to the cost itself, but should be from the height of management.

Tap the potential of reducing costs and increasing efficiency. It should be managed in a timely and comprehensive manner.

Personnel provide cost information, so as to improve employees' understanding and enhancement of cost management.

The concept of cost. Through cost analysis, evaluate the performance of managers and promote management.

Personnel take improvement measures. Modern enterprises need to find new ways to reduce costs.

Methods, trying to fundamentally avoid the occurrence of costs and obtain better economic benefits for enterprises.

Benefit.

(2) Strengthen two basic tasks. First, strengthen the basic work of cost management.

Work: set the quotas of raw materials, fuels, auxiliary materials and other materials reasonably; strict

Improve the system of measurement, inspection and receiving and returning materials; Improve products, output and quality

Original records of variety, quality, raw material consumption, attendance and equipment use; build

Establish the internal settlement price system of enterprises and control the materials and production used by internal departments.

The goods and services provided by each other are settled at a reasonable planned price. The second is

Strengthen the basic work of cost accounting. For example, setting a strict cost range

Standard; Correctly divide the boundaries of various expenses. Adopt an appropriate cost calculation method.

Wait a minute.

(3) Improve the economic responsibility system of cost management organizations. (1) the establishment of science, and

Reasonable cost management system. Establish and improve management, accounting, supply and marketing.

A cost management team attended by the heads of sales, production, technology and other departments; correlation

All departments should also be equipped with part-time staff to carry out statistics, attendance, quality inspection, warehousing, auditing and other activities.

Calculation, analysis, etc. Conduct regular professional training for cost management personnel and impart knowledge.

Through the re-education of updating knowledge, we can improve the professional knowledge of cost management and open up health.

A broad way of low cost. ② Improve the economic responsibility system of cost management. One is

Formulate cost management rules and regulations, such as basic management and cost restraint system.

Wait; The second is to clarify the economic responsibility of each cost and implement the responsibility to the department or individual.

People; The third is to implement rewards and punishments.

(4) Adopting modern scientific cost management methods and means. (1) adopted immediately.

Generation of cost management method and computer management. Traditional cost management is being eliminated.

Plan, keep accounts and settle accounts. Under the condition of market economy, cost management cannot

Limited to the production process of products, we should extend our vision to the market of products.

Market demand analysis, related technology development trend analysis and product design; towards

Later, it was extended to the use, maintenance and disposal of customers. Manage at full cost.

Demand, will involve the product information source cost, technology cost, logistics cost,

Production cost, inventory cost, sales cost and customer maintenance cost.

Cost categories such as cost. ② Pay special attention to several links of enterprise cost management.

Work. Do a good job in cost forecasting, decision-making and cost planning beforehand; Seize this matter.

Good cost control and accounting work; After the event, we should pay special attention to the evaluation and analysis of costs.

Work. (3) Do a good job in key work to reduce product cost, such as main raw materials and materials.

The purchase of funds should be carried out in the price comparison system to reduce the purchase cost; ④ Improve capital transportation.

Work level. First of all, open source and reduce expenditure; Secondly, we must follow the implementation of funds.

Follow-up management, strengthen the allocation and use of funds, achieve earmarking, and prevent funds from being

Misappropriation; Third, increase the collection of accounts receivable and reduce the proportion of accounts payable.

Accelerate the collection; Reduce the inventory ratio and strengthen inventory management. Through the above measures

Reduce capital occupation, optimize capital structure, rationally allocate funds and accelerate capital turnover.

Turnover, reduce financing costs.

(5) Strengthen the concept of strategic cost. The purpose of modern cost management should be

Get as much use value as possible at as little cost as possible, thus

Earning profits provides the best foundation, thus improving cost-effectiveness. In Beijing

When the economic environment changes dramatically and the market competition becomes extremely fierce, the cost is excellent.

The acquisition of potential is very important for the survival of enterprises. Pay close attention.

The movement of the whole market and competitors to find problems, adjust and change themselves.

Strategy and tactics. Starting from strengthening strategic cost management, enterprises in product development,

In the design stage, it is necessary to increase investment in science and technology and avoid it by reorganizing the production process.

Unnecessary production links, managing the life cycle cost of products, and realizing

Continuously reduce costs to achieve the purpose of controlling costs.

(6) Integrate workflow and reduce unnecessary division of labor. Enterprise is

After analyzing its own competitive advantages and determining the goals and tasks of the enterprise, it will be organized reasonably.

Weave production factors, cancel irrelevant links, reduce unnecessary levels,

Make it reduce unnecessary stagnation while reaching the necessary links, and ensure that it will

The smooth and effective operation of communication is important.

4 enterprises choose the appropriate cost control methods according to their own characteristics

Due to the diversity of cost control methods, there are both traditional energy tolerance and error tolerance.

The value control methods of different analysis also include technological innovation and the application of organizational structure.

Value-free control method based on collaborative constraint function. According to the cost management strategy

There is no fixed paradigm in the choice of cost control methods, which depends entirely on the reality of enterprises.

Foundation, considering organizational structure, corporate culture, production methods, etc. Of course, Root.

According to the needs of implementing cost control methods, enterprises can also be based on reality.

Carry out reforms, such as changing the organizational structure and establishing a new corporate culture. At the same time,

We should also pay attention to the traditional responsibility cost method, standard cost method and budget control.

This control method is compared with modern activity-based cost management method and cost planning method.

Are not necessarily mutually exclusive. On the contrary, it is often possible under certain conditions.

Mix together.

5. Strengthen the concept of cost and implement total cost management.

At present, many business leaders and engineers don't understand.

Therefore, it is very important for their design, process, planning, acquisition

Measures, what impact will it have on product cost, and how big will it be?

In countless. Therefore, to strengthen cost management, the first task is to improve the universal status.

Workers' understanding of cost management, strengthen the concept of cost, and combine technology with economy.

Pay equal attention to integration, production and management, and publicize cost awareness to all employees.

Popularize education, cultivate the cost consciousness of all staff, and change the cost management of a few people into the cost management of all staff.

Participate in management. Enterprises should pay close attention to the cultivation and implementation of cost professionals.

Use, take measures to actively hold various types of cost training courses, so as to improve

Expertise in cost has opened up a wide range of ways to reduce costs from the technical and economic fields.

Wide channels. Form workers' democratic and self-management consciousness within the enterprise. exist

In daily cost management, psychology, sociology, six social studies and organizational studies are actively used.

Behavior research results, and strive to introduce employees' inherent behavior norms.

Constraint and incentive mechanism.

6 Give full play to the role of computer technology in enterprise cost management

With the development of modern science and technology, the informatization level of enterprise cost management has been continuously improved.

Modern tools. Electronic computer technology, modern communication technology and numbers

With the further development of processing technology, computer information processing system came into being.

The development of. Applying computer technology to enterprise cost management can greatly improve.

Modern management process of enterprises. EXCEL and other spreadsheet software are powerful.

The functions of table processing, database management and statistical graph processing are office automation.

Commonly used software. They do not need programming, are flexible and convenient, and have low use cost and efficiency.

High-speed, using these software can help managers to control costs conveniently and quickly.

Forecast and decision-making, and monitor and analyze the control process, which has received good results.

Effect.

Any kind of cost management method is not static, it will follow

With the development of society and the change of environment. Therefore, it is necessary to develop

Concept to study cost management methods, and constantly innovate cost management methods to adapt to.

The needs of the development of the situation.