Steps Of Cost Accounting Value Analysis
Value analysis can be generally divided into four steps: the first step is to choose the object of analysis. For an enterprise, the product that needs value analysis should be a product with certain competitiveness and a certain market.
The second step is to analyze functions, costs and values.
The main task of this step is to perform functional evaluation based on different analysis objects first, and then to find out the value or value coefficient of each analysis object by comparing with the cost.
The third step is to allocate target cost and determine the cost reduction of key components. The allocation of target cost should be allocated according to the function coefficient, so that the cost of key components should be adapted to its functions.
The fourth step is to seek and evaluate the cost reduction plan.
This is the key to value analysis.
The results of the preceding steps can be said to be only finding problems, and the result of this step will be to solve the problem.
Therefore, in this step, the management departments must concentrate their minds and concentrate on the product design department, the material supply department, the product production department and the finance department, and discuss the plan for improving the product design or finding the low cost alternative material together, and evaluate the feasibility of each plan, so as to select the best plan to achieve the goal of reducing the cost ultimately.
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