Topic: Application of cost control in chemical enterprises.
Abstract: Enterprises are profit-oriented organizations. Enterprises pursue the maximization of economic benefits. On the one hand, they increase business income, on the other hand, they control production costs. Chemical enterprises also pursue the economic benefits of enterprises. In today's fierce market competition, chemical enterprises began to strengthen internal cost control, reduce cost consumption in production and operation, and save enterprise costs. This paper mainly discusses the cost control strategy in the management of chemical enterprises.
Keywords: chemical enterprises; Cost control; Strategy;
1 characteristics and present situation of cost management in chemical enterprises
1. 1 Characteristics of cost management in chemical enterprises
Chemical enterprises belong to continuous production process enterprises, which means that the production planning, scheduling and monitoring of chemical enterprises will affect the cost control of chemical enterprises. There is no doubt that the production link is the main link of energy consumption in chemical enterprises, so the cost control of chemical enterprises must be controlled around the production process. The cost management of chemical enterprises has the following characteristics: it can control the repeated production of products periodically to achieve the purpose of reducing costs; Standardization of chemical products can reduce the standard cost and realize cost management; The problem of waste gas and wastewater in chemical production, and the treatment of waste gas and wastewater is very expensive, which is a problem that needs constant attention in cost management.
1.2 Status of cost management in chemical enterprises
In the market economy environment, the cost management of chemical enterprises is obviously different from the traditional cost management model. Cost management has gradually changed from initial material management to information control and management based on information technology, expanding the direction of enterprise cost management, including enterprise information cost management, target cost management, capital cost management and quality cost management. Cost management is more detailed, and the cost management of chemical enterprises has been obviously expanded from scope to time. At the same time, with the improvement of people's environmental awareness, the environmental protection cost paid by chemical enterprises has gradually increased, which is an important problem faced by chemical enterprises.
At present, the cost management of chemical enterprises is not systematic. In the market economy environment, enterprises, as independent economic entities, must establish an internal cost control system and take a series of measures to fully control the production costs of enterprises. The cost accounting method of chemical enterprises needs to be changed. The traditional cost control methods of chemical enterprises do not add production information to cost management and control, which reduces the efficiency of enterprise cost control and even leads to the disconnection between production and cost control. Therefore, chemical enterprises need to adopt advanced cost accounting and control methods to improve the efficiency and accuracy of cost management. Now chemical enterprises will gradually adopt new cost accounting methods and use information systems to combine enterprise production with enterprise financial management. Cost accounting information becomes an important data basis for enterprise decision. It is worth noting that enterprise cost accounting needs to be combined with production management and applied to enterprise production cost control to ensure production cost management.
2 cost control strategy in the management of chemical enterprises
2. 1 Strengthen the cost control in the production process
The production process is an important link for chemical enterprises to consume resources, and it is also a key link for chemical enterprises to control costs. Therefore, chemical enterprises need to adopt advanced control methods to control the cost of production links. The specific measures are as follows: First, control the production source of chemical enterprises, reduce the production waste of chemical enterprises and control the production cost. To reduce production waste, it is necessary to manage the personnel involved in chemical production, formulate corresponding production norms, and do a good job in daily supervision and maintenance of production equipment. If the production requirements cannot be met, no production will be carried out. Secondly, the supply department of production materials needs to supply in strict accordance with the requirements of materials, ensure the quality, quantity, variety and specifications of materials, supervise the use of materials, and supervise the recovery and return of materials. Finally, in the purchasing environment of production materials, it is also necessary to strengthen cost control. Strictly examine and approve the purchase plan, control the purchased materials from the source, and avoid material waste. In the process of purchasing, we should try our best to control the purchase price and the purchase cost within a certain range. In addition, in the chemical production process, although there is automatic management and control, it is also necessary to supervise the production process, such as feeding links, to avoid material waste caused by unreasonable operation.
2.2 Strengthen the control of operating expenses
Cost control in operation is also an important means for chemical enterprises to control costs. Therefore, in the process of operation, chemical enterprises integrate all kinds of expenses to form a mutually restrictive management system, combine the procurement process with the warehouse management process, evaluate the cost control situation together, and control the procurement and inventory separately on this basis. At the same time, do a good job in controlling the indirect costs of enterprises. For example, enterprise management and workshop management involve many management projects, which leads to many costs. Moreover, because the occurrence process is not easy to be controlled, it is necessary to refer to the suggestions of front-line technicians of enterprises, combine the production information and management information of enterprises, set reasonable production and operation costs of enterprises, and combine enterprise production with enterprise management to make enterprise cost accounting more in line with the production characteristics of chemical enterprises.
2.3 to strengthen the production cost budget management
Budget management is an important content of enterprise cost management and an important means for enterprises to control costs. Chemical enterprises should do a good job in budget control, and rely on strict budget approval and budget execution to control the production cost of enterprises. To control the budget of chemical enterprises, we should establish a management model with financial management as the core. Because the management of chemical enterprises is relatively complex, it is necessary to rely on the budget to control costs, limit the expenses of certain processes or departments, and incorporate them into post assessment. The cost management of enterprises is linked to the post responsibilities, and the production cost of chemical enterprises is controlled through the management of cost budget and budget execution.
3 Conclusion
To sum up, there are some defects and deficiencies in the cost management of chemical enterprises at present. The cost management is not standardized and systematic enough, and the cost accounting method cannot meet the needs of enterprise development. Therefore, in order to realize cost control and reduce the cost of chemical enterprises, it is necessary to carry out cost management from the aspects of production, operation and budget, so as to minimize the waste of enterprises and improve the efficiency of enterprises.
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