Improving economic benefits is the central issue of China's economic construction and the primary task of all economic work. However, judging from the actual situation in various places, the decline in economic benefits has become a prominent problem in current economic work. Although there are macro-control problems, the economic benefits are declining, but the cost of enterprises has risen sharply, which is really worth pondering and paying attention to. There are several ways to reduce costs under the modern enterprise system.
1 Make full use of and rationally allocate resources
The so-called resource allocation is the process of allocating limited resources to various departments in need of society. For an enterprise, limited resources should be allocated to all production departments reasonably, so that they can give full play to their functions, neither shortage nor waste.
First, use human and natural resources to reduce fixed costs and opportunity costs. The use of human resources is to allocate the limited manpower to various departments in need reasonably, so that they can do their best. Everyone has his own job and clear responsibilities, which is the first step; The second step is to make rational use of natural resources, that is, "steel is used on the blade" to reduce the necessary consumption in the production process. The second is the allocation ratio of manpower, capital and natural resources. Manpower, capital and natural resources are the basic elements of organizing production. In order to achieve good economic benefits, we must deal with the relationship between them. The three should be organically combined to achieve the highest product quality and output, the least natural resources and the least labor consumption. To achieve this "three best", it is necessary to make a reasonable prediction before production and find the best combination of the three. Its methods include analytical method, causal method (regression method) and mathematical model method. The third is to raise and use funds reasonably and reduce the cost of funds. The so-called fund raising is to raise and collect the funds needed for the production and operation of enterprises, and to raise funds should pay attention to the comprehensive economic benefits of funds. According to the product production scale and product sales trend, we should reasonably determine the capital demand, grasp the capital demand and capital income of each month in a year, and rationally arrange the funds, so as to ensure the needs, avoid idle funds and strengthen the rational flow of funds.
Popularizing technological progress and tapping potential are important ways to reduce costs.
Accelerate technological progress and reduce the consumption of manpower and material resources. In order to speed up technological progress, productive enterprises mainly adopt advanced equipment and technology. First of all, advanced equipment can improve production efficiency, speed up the process of product production, and products can meet the demand in quantity. Secondly, the use of advanced technology and equipment can reduce the consumption of materials, make full use of materials, and reduce the consumption of water, electricity and electricity. At present, there are many new types of equipment that can recycle scraps, which can be used after certain processing, or make some by-products from scraps, which can not only reduce production costs, but also obtain additional benefits. Moreover, the use of advanced technology and equipment can save a lot of manpower and reduce personnel expenses. At the same time, it is also conducive to improving the quality of personnel. Finally, advanced technology and equipment are used to produce high-quality products, expand sales and improve the economic benefits of enterprises. For the same material, advanced equipment and processing technology will make the product reach a higher level in all aspects, make the product more durable, reduce the use cost and prolong the service life. And backward equipment, the products produced are often contrary to the above, consuming more raw materials.
Improve management efficiency and productivity, save labor time and reduce fixed costs. First, adopt new technology and improve product design. We must pay attention to remove some "redundant functions" and reduce unnecessary redundant functions, so we must also improve the design of the product, increase its usability and extend its service life. Secondly, computer control is widely used to improve work efficiency. In cost management, we must speed up the pace of informatization, increase investment in informatization, train informatization talents and realize the modernization of cost management means. Third, actively control the "three wastes" and strengthen the comprehensive utilization of resources. Waste water and waste gas can generate electricity and save electricity, and waste residue can be reprocessed to form finished products or by-products. Fourth, improve scientific and technological development institutions and enrich scientific and technological developers. Attention should be paid to strengthening the development and utilization of scientific and technological talents, starting from the long-term goal of economic development, putting scientific research and education in its due position and ensuring it from the aspects of funds, manpower and material resources. We should also seriously study the law of contradictory movement between scientific research, education and material production labor, and rationally arrange scientific research and education according to the correct proportional relationship between scientific research and material production labor. Fifth, accelerate the process of depreciation of fixed assets. While shortening the depreciation period, we should adopt accelerated depreciation methods for machinery and equipment, such as year-on-year proportional decline method and double depreciation method, so as to speed up the depreciation process, accumulate renewal funds in a short time and rationalize the cost burden. Sixth, the combination of technological progress and modern management. At present, we must learn the theories and methods of cost management under the market economy system, especially those scientific quantitative management methods, and combine these methods with computerization to develop and use advanced cost management software to improve work efficiency. Only by adhering to the combination of scientific and technological progress and modern management can we ensure that the product cost of enterprises is continuously reduced and the economic benefits are continuously improved. 3 to strengthen quality awareness, do a good job in cost management
For contemporary enterprises in the tide of market economy, quality can be said to be the life of enterprises. A good enterprise can't ignore the quality of products at any time, especially when the supply of products is in short supply. If we can consider the overall interests and long-term interests of enterprises, improving quality and reducing costs are unified, and there is no antagonistic relationship between them.
As an enterprise, its fundamental purpose is to get as much output as possible and make the input value as small as possible. This is to find an optimal combination point through production function and input price, so that enterprises can form the optimal production scale. Because the change period of enterprise production factors is different, it is necessary to explain the situation in different periods respectively. If it is short-term, the main consideration is to change the production factors so that enterprises can produce at the lowest point of the short-term average cost curve. The condition of realizing short-term minimum cost is that the average output of variable production factors is equal to its marginal product, or that the short-term average cost is equal to marginal cost. If it is long-term, all factors of production should be considered, so that enterprises can achieve the best production scale or realize economies of scale. If the production scale of an enterprise exceeds the lowest point of the long-term average cost curve, it means that the enterprise scale is too large; If the production scale of an enterprise is less than the lowest point of the long-term average cost curve, it means that the scale of the enterprise is too small, and whether the enterprise meets the requirements of economies of scale is measured by this standard.
After determining an optimal scale, enterprises should also pay attention to the content of cost accounting to avoid non-cost expenditure entering the cost. In the past, China enterprises did not do well in this respect. For example, the cost of employees' salary fund and the burden of retained profits of enterprises were unclear, and such chaotic standards emerged one after another. As a modern enterprise, we must strictly control the content of cost accounting, and we can't miss out which ones are included in the cost and which ones are discharged from the cost. This is very important for dealing with countries and enterprises; The relationship between enterprises, between enterprises and employees, between short-term interests and long-term interests of enterprises plays a decisive role, so we must grasp this point.
In addition, strengthening cost accounting and supervision is also an essential part. At present, many enterprises have imaginary costs, which seriously affects the future analysis and decision-making work, and the wrong analysis and decision-making will inevitably lead to the wrong method, and ultimately it will not play a role in reducing costs. Modern enterprise system puts forward higher requirements for enterprise management, but it also creates good scientific management conditions for enterprises. The enterprise accounting department has the responsibility and must provide accurate accounting information for the analysis and decision-making department, feed back the cost difference in time, urge the enterprise to continuously reduce the cost, and finally realize the cost control goal.
To sum up, improving efficiency and reducing costs are the central purpose of enterprises. For a specific employee, we should give full play to the ownership spirit, enthusiasm, initiative and creativity of employees in China enterprises, popularize accounting knowledge and master advanced calculation methods, so as to truly make everyone care about costs and achieve the ultimate goal of improving efficiency and reducing costs.