1 Significance and positive significance of standardized cost management
1. 1 the meaning of standardized management
The standard cost of an enterprise is the ideal cost of an enterprise, which refers to the production cost of products required by the enterprise under the condition of normal and efficient operation all the time. It is different from the actual cost of enterprises, and it is the concrete embodiment of cost targeting. Standard cost is the cost standard that an enterprise can expect to achieve without changing the status quo.
1.2 Positive Significance of Standard Cost Management
(1) helps to define the main body of enterprise cost control. At present, enterprises that carry out standard cost management will divide different cost centers according to different levels of enterprises, which will help to clarify the responsible subjects at different levels of enterprises, help enterprises to clarify the cost control subjects, find specific responsibility mechanisms, and do a good job in cost control. (2) Help enterprises to control costs better. Standard cost control enables enterprises to have a specific cost reference in production and operation activities, which can help enterprise managers to make clear the gap between actual cost and standard cost in time and actively take effective measures to solve it, so as to achieve the purpose of better cost control.
2. The disadvantages of enterprises implementing standard cost management
2. 1 Lack of completeness and comprehensiveness.
At present, many enterprises often lack completeness and comprehensiveness when implementing standard cost management. First of all, when carrying out standard cost management, they usually pay attention to favorable differences. The standard cost management of an enterprise is to compare the overall cost of the enterprise with the standard cost and determine the difference between them, so as to control the cost of the enterprise. However, in practical work, enterprises often only pay attention to favorable differences in order to achieve their goals. However, the lack of thinking about the reasons for the favorable differences leads to the phenomenon that the key points of cost control cannot be clearly defined. This will cause enterprises to be unable to know the specific information of cost control, thus making standard cost management unable to play its due role and helping enterprises achieve the goal of cost management, thus resulting in the lack of completeness and comprehensiveness of standard cost management. Second, in the practice of standard management, enterprises often lack comprehensiveness in standard cost management due to departmental problems. This is because the managers of all departments of the enterprise generally only carry out standard cost management from the perspective of their own departments, lacking the overall situation, which leads to the lack of integrity of standard cost management. For example, in order to reduce costs, the purchasing department only chooses materials with lower prices, which may lead to material quality problems and the quality of the products produced is not up to standard.
2.2 standard cost formulation is unscientific.
When making standard cost, most enterprises often take the past data of the enterprise as the basis, which leads to the lack of scientificity of standard cost, which easily leads to the failure to meet the specific requirements of enterprises in production practice and to play the role of making standard cost. This is because enterprises are constantly developing and changing, production equipment and production methods are constantly innovating, and the previous data can't represent the current level, so it can't play a guiding role. In addition, the data selected by enterprises may not be generated in the most ideal state, which also leads to the lack of guiding significance of the data. Many general enterprises often take the standard cost of advanced enterprises as the reference standard when formulating the standard cost, hoping to keep pace with advanced enterprises, thus promoting the cost management level of enterprises. However, due to its limited ability, it is impossible to take the standards of advanced enterprises as its own' practical standards' in practice, which leads to the loss of practicality in the formulation of standards.
3 related solutions
3. 1 Set scientific standard cost
Making scientific and effective standard cost is the premise of standard cost management. Only by establishing an effective and reasonable standard cost can it play a positive guiding role in the standard management practice of enterprises. The formulation of standard cost should be based on the reality of enterprise and market development, and proceed from reality to ensure that the formulation of standard cost has practical significance. Enterprises can achieve the goal of establishing standard cost by establishing activity standard cost. We can compare the standard activity cost with the actual activity cost, find out the difference and adjust the actual activity cost appropriately. Making standard cost scientifically requires good research and analysis of products, operations and working hours quota. For general manufacturing enterprises, it is not difficult to establish a more accurate bill of materials, but for "labor" and "expenses", it is necessary to determine the process route, define and divide the cost center. IE engineer will play an important role in the work of establishing standard cost quota, how to effectively break down the work, measure working hours and calculate standard labor costs by using hourly wage rate. For manufacturing expenses, it is also necessary to analyze whether there is a direct motivation relationship between the occurrence of expenses and the output of products, and choose appropriate working hours, such as determining whether to allocate expenses by machine working hours or manual working hours.
3.2 Implement centralized overall management and decentralized management methods.
In the standard cost management of enterprises, the financial department should take the lead and coordinate various departments to form a compound cost center. Under the leadership of the decision-making level of the enterprise, the financial department carries out overall cost management, coordination and accounting, and the functional departments form subordinate cost centers, and each cost center independently carries out cost management within its jurisdiction and should be included in the overall financial management scope. So as to make the cost control of the whole enterprise proceed from the whole and cover all aspects, fully involve the cost control personnel and make the cost management work go smoothly. In addition, the unified management and coordination by the financial department can avoid the situation that the departments damage the interests of enterprises because of their own cost control, and avoid contradictions and mutual damage between departments.
3.3 Establish a management system
Establishing a systematic management system is an effective measure to solve the problem of standard cost management. The establishment of management system mainly includes the following three aspects: ① Effective cost management of each link, and enterprises will go through many links such as procurement, production and sales in the process of production and business activities. Through the effective control of the cost of each link, the purpose of managing the standard cost reasonably as a whole is achieved. (2) pay attention to the implementation of dynamic management in all aspects of cost management, so that enterprises can adjust the cost management plan in time according to specific conditions. And solve related problems in time. Dynamic management can help enterprise managers grasp the current situation in time and take the initiative in cost management, so as to better solve a series of problems in cost management. (3) pay attention to the analysis of direct and indirect costs in the production, operation and management activities of enterprises to help enterprises reduce invalid operations and achieve the purpose of standard cost management.
3.4 Division of cost centers
In the process of setting up cost centers, the standards are not uniform, and they can be divided according to different standards, such as functional departments, operation centers and product projects. Dividing by functional departments is more suitable for most enterprises. Under the control of the annual cost index, the department's cost items can be decided by the department manager, and the project team of the finance department regularly supervises and checks, calculates the project costs and summarizes them. On the overall cost of the department, the department manager has independent rights and bears relevant responsibilities. Dividing cost centers by functional departments can fully empower department managers and maximize the sense of responsibility and enthusiasm of department employees; On the other hand, due to the relationship between cost and departmental interests, departmental personnel will pursue the lowest cost, pay more attention to the cost situation, and finally maximize profits. Dividing cost centers is helpful to establish a scientific and reasonable employee incentive mechanism and performance appraisal, and enhance the operability of enterprise standard cost management.
4 conclusion
Under the current situation, the healthy competition among enterprises is becoming increasingly fierce, which puts forward higher requirements for the management level of enterprises. Cost management is an important part of enterprise's overall management, and standard cost management is an important part of cost management. It can be seen that doing a good job in standard cost management plays a positive role in improving the comprehensive management level and competitiveness of enterprises. The development of enterprises is a long-term process, which requires enterprises to continuously improve their competitiveness. In order to achieve long-term development, enterprises should actively face up to the problems existing in standard cost management, take effective measures to continuously improve, and under the guidance of standard cost, continuously reduce enterprise costs and increase reasonable income of enterprises.
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