In the usual study and work, everyone has dealt with papers, which is a tool for academic exchange. Do you know how to write a good paper? The following is my analysis of the significance and present situation of management cost control, which is for reference only and I hope it will help you.

The development of economy has promoted the reform and innovation of enterprises, and the continuous development of market economy in China has promoted enterprises in China to strengthen the control of internal management. The core of enterprise internal management lies in cost management, and the focus of its cost management lies in strengthening the control of management expenses. Therefore, if enterprises want to realize their own reform and innovation, they must improve their ability to control management expenses. Management expenses are not a single expense subject, but the general name of the expenses involved in different links of enterprise production and operation. Its system is complex and extensive, and its management is difficult. It is necessary to formulate clear management plans and measures. Based on China's specific national conditions, this paper analyzes the definition and control of enterprise management expenses, and puts forward measures to strengthen control according to the current situation of enterprise management expenses control in China.

Keywords: definition, significance, present situation and control measures of management expenses

With the further development of market economy, enterprises in China are facing increasingly fierce market competition. The previous way of expanding production scale and reducing product prices can no longer meet the needs of economic development. In order to obtain living space, enterprises must proceed from their own interior, strengthen internal management, and achieve the purpose of reducing costs and increasing efficiency through the management and control of internal environment.

The internal management of an enterprise is mainly cost management, which is the basis for the survival and development of an enterprise. Cost management is divided into production cost management and period cost management. Due to the limitation of raw materials and other factors, it is difficult to achieve a significant reduction in production costs, so it is necessary to vigorously reduce the period cost. Period expenses include sales, finance and management expenses, of which management expenses are the main components. When managing period expenses, we should focus on managing expenses.

First, the definition of management fees

Enterprise management fee refers to various expenses incurred by enterprise administrative departments for managing and organizing business activities, including company funds, employee education funds, sewage charges, greening fees, taxes, land use fees, land loss compensation fees, technology transfer fees, directors' fees, consulting fees, audit fees, legal fees, trade union funds, technology development fees, labor insurance premiums, unemployment insurance premiums, amortization of intangible assets, etc.

The scope of enterprise management expenses is very wide, including not only the expenses required by the administrative department and management department of the enterprise, but also the expenses of employees, the direct expenses incurred by the enterprise for producing products, and the indirect expenses incurred by conducting market research. Management expenses are flexible and diverse, and different expenses penetrate each other, which makes management difficult.

Second, improve the significance of management cost control

(A) reduce the cost of enterprises

As can be seen from the above, management expenses are the main component of the period expenses, and are also the basis for enterprises to carry out production and operation. Controlling management expenses can effectively reduce the production cost of enterprises, improve work efficiency and improve the comprehensive competitiveness of enterprises.

(B) improve the internal management of enterprises

Enterprise management expenses involve all aspects of enterprise production and operation, especially the internal financial management system. Because the management expenses involve a wide range and are difficult to control, some staff members use the internal reimbursement system to turn the public expenses of enterprises into personal private property, which affects the internal management of enterprises and causes the decline of enterprises.

Therefore, it is necessary to strengthen the control of management expenses, ensure that every expenditure of the enterprise has a clear flow direction, improve the internal financial management ability and improve the internal management of the enterprise.

(3) Enhance the comprehensive competitiveness of enterprises and improve the market image.

The effective control of enterprise management expenses not only means the reduction of production costs, but also means the improvement of work efficiency, so that more profits can be obtained at the same cost, thus enhancing the comprehensive competitiveness of enterprises and better basing themselves on the market economy.

In addition, at present, Chinese enterprises vigorously promote the transparency system, that is, internal financial transparency, external information disclosure, and mutual understanding between internal departments of enterprises can strengthen cooperation between departments, and the management expenses of external enterprises are clear and clear, so that customers can better understand enterprises and help enterprises establish a good market image.

Third, the status of China enterprise management cost control

Most enterprises in our country have strengthened the control of management expenses and achieved certain results, which have realized the smooth production and operation of enterprises and promoted the overall economic development of our country.

(A) the control effect has been effectively improved.

With the increasing market demand for enterprises, enterprises have put forward higher requirements and indicators for the control of their own management expenses. For a long time, the control of management expenses has been greatly influenced by human factors, lacking scientificity and subjectivity. With the improvement of management cost control mode and the promulgation of national laws and regulations, enterprises have adopted more advanced control technology in the process of controlling management cost, and the control effect has been obviously improved.

(2) The proportion of management expenses is lower than the expansion of the business scale of the enterprise.

According to the survey, although the management expenses show an upward trend every year, compared with the trend of expanding the business scale of enterprises, their proportion is low. This shows that the ability of enterprises to control management expenses is constantly strengthened and the management efficiency is constantly improved, which is conducive to enterprises to further improve the production efficiency of products and achieve the purpose of expanding profits and increasing profits.

Fourth, measures to strengthen enterprise management cost control

(a) the development of management fees control system, clear control indicators.

The control of management expenses is not carried out separately for a single project, but by integrating the overall situation of enterprise development and formulating a unified management system to control the management expenses of enterprises from a macro perspective. Through a series of rules and regulations to stipulate the expenditure requirements of different departments and different links, this requires enterprises to understand the work content and nature of different departments when formulating the management cost control system, so as to correctly formulate control measures.

When formulating the control system, the control indicators must be clear. For different departments, even different staff, there must be clear indicators to ensure that all links within the enterprise can meet their own requirements in strict accordance with the management fee control system.

(2) Strengthening internal supervision and auditing of enterprises.

It is not enough for an enterprise to have only one systematic management cost control system. Different management expenses involve different departments. Even if there is a perfect system, it is difficult to ensure that all staff will implement it according to the requirements stipulated in the system. Especially on issues involving private interests, for example, the reimbursement system of many enterprises is not perfect, and financial personnel do not strictly check whether the reimbursement invoices are consistent with the actual purchased materials, which leads some staff to abuse power for personal gain.

In order to avoid the above situation, enterprises must strengthen the internal supervision and audit system. To improve the enterprise's financial management system and accounting system, we should be strict with accounting, implement the personal behavior responsibility system, and require accountants to be rigorous and serious about their work. In addition, enterprises should carry out regular or irregular audit supervision, improve the supervision of ordinary employees and financial management personnel, prevent insider stealing, and ensure the effective implementation of management cost control measures.

(C) improve the budget management system, improve the ability of budget execution.

In the financial management of enterprises, an important part is budget management, and all expenditures in the production and operation of enterprises must be carried out in strict accordance with budget management. However, compared with general expenditure, the management expenses of enterprises are uncertain and will increase with the expansion of business. If there is no budget for management expenses, it is difficult to compare with the proportion of the expansion of production and operation scale of enterprises, and it is impossible to understand the actual operation of enterprises. Therefore, enterprises must formulate the corresponding management system of overhead budget, improve the budget execution ability, strengthen the performance appraisal of budget management execution, summarize and summarize the budget execution of different departments at the end of each year, and reward and punish different departments according to the budget execution effect.

(D) Strengthen internal control and improve the performance supervision system.

Enterprise internal control is the main environment for enterprises to control management expenses. In order to ensure the effective implementation of the enterprise management cost control system, enterprises must establish a good internal environment, strengthen internal control, strictly work among departments, strengthen cooperation and exchanges between departments, and form a working atmosphere with one heart and one mind.

In addition, strict performance supervision system must be implemented for enterprise employees. Staff bonuses and subsidies are linked to their specific work, and employees who strictly implement the management cost control system are rewarded and encouraged, and disciplinary measures such as withholding bonuses are taken for lazy employees. Through the performance supervision system with clear rights and responsibilities, we can improve the enthusiasm and efficiency of employees, enhance their sense of responsibility and corporate identity, ensure the effective implementation of the management cost control system, and realize the production and business objectives of enterprises.

Verb (abbreviation of verb) conclusion

The control of management expenses is not only the need of basic production and operation, but also the only way for enterprises to further expand their operations and realize enterprise reform. To improve the control of enterprise management expenses, we must first formulate a perfect control system, and all employees of the enterprise will work with one heart and one mind to implement it conscientiously and strengthen supervision, so as to ensure that every expenditure of the enterprise has a clear flow direction and function, and finally improve the comprehensive competitiveness of the enterprise and win the battle in the market economy.

References:

Haixia Guo. On the control of enterprise management expenses [J]. Enterprise Research, 20 13.

[2] Zhang Zhuo. On the control measures of enterprise management expenses [J]. Modern Commerce, 20 12

[3] Yang Liyan. On the significance and countermeasures of enterprise management cost control [J]. Modern Commerce, 20 13

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