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1、The basic meaning of cost controlEnterprises in a competitive market economy conditions, in order to survive or to seek to grow, in addition to leading technology, abundant capital, the management of which play an increasingly important role. Cost control is the enterprise management activities, the
2、 eternal theme, a direct result of cost control is to reduce costs and increase profits, so as to enhance enterprises management level and enhance their core competitiveness. Todays market more of a buyers market, each segment has a large number of enterprises in the competition, homogeneous product
3、s are often produced, the difference is not, then we should see is anyone has a cost leadership advantage, provided by the services are high-quality, brand reputation on how, where cost control is the most basic and most critical factor. If the cost of business advantage over competitors, then he ca
4、n use the low-price competition means to expand market share, thereby increasing production, access to economies of scale, capture the market. Company has only strengthened cost control in order to improve enterprise competitiveness in the market and profit levels. 1, cost control, the basic meaning
5、 of The so-called cost control, is the enterprise in accordance with certain pre-established period of cost management objectives, cost control by the subject in its terms of reference, in the production of place before consuming and cost-control process, the various factors and conditions affecting
6、 the cost of taking a series of preventive and regulatory measures to ensure that management objectives be achieved cost-management behavior. It includes the cost projections, cost planning, cost control, cost accounting, cost assessment and cost analysis of six links. Cost of these aspects has occu
7、rred at a time is divided into pre-control is a matter of control and ex post control. Ex ante controls cost estimate and cost plan, to control the accounting of claims; matter in the control of cost control and cost accounting, for the analysis, provide the basis for assessment; after controlling f
8、or cost assessment and cost analysis, to predict the plan to provide the information. Cost control process is the use of systems engineering principles for enterprise business processes that occur in the production of various cost calculation, regulation and supervision, but also found a weak link,
9、and tap the internal potential, to find all possible ways to reduce the cost of the process of . Scientifically organized and implemented cost control, can promote the enterprises to improve management, change management mechanism, and comprehensively improve the quality of enterprises so that enter
10、prises in market competition environment, the survival, development and growth. 2, cost control, the basic work The starting point for cost control, or cost control, cost control process platform is the basic work. Cost control does not start from the basic work, cost control, effectiveness and like
11、lihood of success will be greatly affected. A fixed formulation. Is the enterprise in a certain fixed level of production technology and organizational conditions, the human, material, financial and other resources consumption to achieve the number of boundaries, the main material was fixed and fixe
12、d working hours. Cost control is mainly to develop consumption of fixed, only to develop consumption quota, in order to play a role in cost control. Fixed working hours, the main basis for the formulation of regional income levels, businesses pay strategies, human resource situation and other factor
13、s. In the modern enterprise management, labor cost increases, the fixed working hours is especially important. In work practices, according to enterprise production and management features and cost control needs, there will be a fixed power, fixed costs and so on. Quota management is the core of the
14、 work the basis of cost control and establish a fixed collar feed system and control the cost of materials, fuel and power costs, the establishment of labor contract system, control the cost of working hours, and control manufacturing costs, we must rely on a fixed system, is not well fixed, will no
15、t be able to control production costs; the same time, the fixed costs are also forecast, decision-making, accounting, analysis, allocation based primarily on a cost-control efforts a top priority. 2, the standardization process. Standardization work is a basic requirement of modern enterprise manage
16、ment, which is the basic guarantee for the normal operation of enterprises, it contributes to the production operations and the management to achieve rationalization, standardization, more efficient, is a basic prerequisite for the success of cost control. In the cost control process, the following
17、three standards is important. First, the measurement standard. Measurement refers to the scientific method and means of production and business activities in quantitative and qualitative values were determined for the production operations, especially to provide accurate data on cost control. If the
18、re is no uniform measurement standards, basic data is not accurate, it can not obtain an accurate cost information, but also impossible to talk about control. Second, the price of standardization. Cost control process, we need to develop two standard price, one internal price, that is, the internal
19、settlement price, which is among the companys internal accounting unit, the accounting unit and enterprise markets between the simulated commodity exchange value of scale; 2 is the external price, that is, buying and selling activities in the enterprise and external business generated sales of suppl
20、y and settlement price. Standard price is the basic guarantee for cost-control operation. Third, the quality standardization. Quality is the soul of the product, there is no quality, low cost and then also in vain. Cost control is under the control of quality, cost control, there is no quality stand
21、ards, cost control, will lose its direction, not to mention cost control. 3, system construction. In a market economy, enterprises run the basic guarantee, one system, and second, culture, system building is the fundamental cultural construction is added. No system-building, cost control can not be
22、cured to run, we can not guarantee the cost of quality control. The most important cost control system is a quota management system, the budget management system, cost trial reported system. In practice, system construction have two questions. The first system is imperfect, first of all the content
23、in the system, system to build more from the normative point of view, looks like a command. The proper way to run the system starting from the building so that it can accurately identify the responsible person position, easy to operate. Second, the weak implementation of the system, always stressed
24、that the basis of poor management and personnel constraints of objective reasons, an adjustment of interests, the contents of the contract, which eventually led to a system exists in name only. Third, the limitations of traditional cost control Modern enterprise high-risk business environment, flexi
25、ble customer-oriented production, highly automated manufacturing environment requires corresponding cost control system, and service produced in a relatively stable operating environment of the traditional cost control is increasingly exposing itself limitations. Traditional cost control systems to
26、the responsibility of accounting controls, the standard cost system as the core, with the following features and limitations: one, the traditional cost control are based mainly on the functions of organization, powers, goals and tasks division of responsibilities center, forming criss-cross of respo
27、nsibility for control systems. Horizontal aspects of building a functional division of responsibilities according to cost centers, vertical aspect of building a Factory, workshop, teams and groups three responsibility centers. It is hard to distinguish between the major limitations of many but it do
28、es not belong to a single functional relevance and homogeneity of the cost of ownership. At the same time, easily lead to a different responsibility centers in order to harm the interests of this sector enterprises as a whole benefits, cost control difficult to achieve the global optimum. 2, the tra
29、ditional cost control, cost of product as the core to develop standards to direct materials, direct labor, variable manufacturing costs, fixed manufacturing overhead and other costs for product development of the standard cost. It uses the standard cost is a single, rigid, and allow a certain degree
30、 of inefficiency, which is contrary to the trend of modern management. 3, the traditional cost control, stress control products only to the costs incurred in the production process, for pre-paid insufficient attention to cost control, to design the existence of surplus design or ineffective design c
31、osts caused by congenital defects powerless. 4, the traditional cost control to cost as the number of occurrence of the drive, to quantify the basis of the preparation of cost estimates for a single, easily lead to distortions in cost information. 5, the traditional variance analysis of cost control
32、 and yield of the benchmark is only related business activities, by comparing the actual costs and standard costs to determine the amount of cost differences. This difference analysis is lagging, and only reveal the results and not the cause. Because traditional cost control, there are many defects,
33、 so we establish a work-based cost control system, referred to as job cost control. 4, the operating cost control To activity-based costing as a cost-control objectives at the manufacturing stage. Activity-Based Costing is a production of automation and computerization into a foundation, with the ti
34、mely and comprehensive quality management system, work closely with the formation of a cost calculation. It looks at cost driver, according to the causal relationship between resource-consuming cost analysis. From the cost point of view, it is based on the cost of operations for the accounting objec
35、t, rather than products for the accounting object. Through the business cost accounting, tracking the cost of the formation and accumulation process, thus arrive at the cost of the final product. According to operations on the business value contribution can be divided into two operations: one is to
36、 increase the value of the operation, one is not to increase the value of the operation. Activity-Based Costing is not only to overcome the traditional method of calculating the indirect costs the cost of clear responsibilities, the information seriously distorted defect, while it provides a cost ma
37、nagement, new ideas. The purpose of cost management efforts to eliminate non-value added operations, a comprehensive value added operations, so that the greatest effectiveness. Thus, activity-based costing is not simply a cost calculation method, but a costing and cost management will be a combinati
38、on of a new cost calculation methods. Operating cost control in line with the modern enterprise high-risk business environment, flexibility, customer-oriented production, highly automated advanced manufacturing environment, a new type of cost control methods. The standard cost system it developed fo
39、r products from the standard turn-consuming to develop value-added costs for the operating standards, cost estimates prepared from a quantity-based flexible budget based on cost drivers shifted to the preparation of flexibility in the budget, variance analysis from a number of variables base shifted
40、 to cost drivers as the basis for, from a transfer between the various production sectors to develop products or services of traditional cost-based internal transfer price for each work shift development to operating cost center-based internal transfer price. Activity-based cost control of new theor
41、ies and methods of cost management in cost control of the important applications, but also cost control system was an inevitable trend of historical development. 5, cost control, the scope of the product life cycle According to business decision-making need to implement cost controls, should be the
42、total cost of the product life-cycle cost control as a goal. Product life cycle will generally be divided into research and development, manufacturing, consumption, the use of three stages, each stage costs should be consumed. The cost of consumption of the first two phases known as the production c
43、osts, the cost of consumption at a later stage as the use of cost. Production costs will increase as the product features and to improve the use of cost will increase as the functions of the product decline. Only sales of enterprise products in order to realize their value and therefore can not be l
44、imited to corporate cost control, cost of production control, production must focus on the essential features users need, so that the total cost of product life-cycle minimum. According to business decision-making need to implement cost controls, should focus on product quality and cost control. Cos
45、t of quality is the quality of products to maintain the required level of quality required for the full cost, which includes prevention costs, appraisal costs, internal failure costs, external costs of losses. Usually referred to as quality assurance in front of two costs, the latter two known as th
46、e cost of quality loss. Quality loss cost will increase with the decline in the quality of products, quality assurance, cost but it will increase as the quality of products increased. Therefore, enterprises in the implementation of cost control process, to find a suitable level of quality, so that q
47、uality and lowest cost. To product life-cycle cost as a new product development, cost control objectives. Life-cycle cost is to reveal the research and development of each product from the initial to the final customer service and support costs, including both research and development, production an
48、d manufacturing costs, but also including the use of the cost. When users buy goods not only consider purchasing price, but will also consider the cost of use, which requires enterprises in new product development, product life-cycle must be considered when the total cost. Using life-cycle cost meth
49、od has the following three advantages: First, it focuses on product sales, emphasizing each product associated with the revenue and costs, to overcome the traditional cost-control is only concerned about the expense of manufacturing costs, research and development costs and the use of cost -问题. Second, it highlights the various stages of product life cycle cost of the amount of the difference occu