Six Basic Steps Of Inventory Management

< p > < strong > (1) < a href= > http://www.91se91.com/news/index_c.asp > cost prediction < /a >.

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< p > it is based on historical data of enterprise cost statistics and market investigation and prediction. It studies the impact of changes in external environment and internal factors on the cost changes, and applies specialized methods to scientifically estimate the cost target, the level of cost and the trend of cost change in a certain period of time.

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< p > cost prediction is also the basis of < a href= "http://www.91se91.com/news/index_c.asp > cost plan < /a >, and is the basis for compiling cost plan.

Without cost prediction, the cost control plan must be subjective.

Such a plan and budgeting on the basis of such a plan also have no effect.

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< p > strong > (2) < a href= "http://www.91se91.com/news/index_c.asp" > cost decision < /a >.

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< p > it is in accordance with the established general goal, on the basis of fully collecting cost information, using scientific decision-making theory and method, choose a best plan from a variety of feasible plans.

It is based on the comprehensive analysis of the various constraints of the scheme and the analysis of the cost and effect.

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< p > it is the core of cost management, and the way of thinking and method of cost management must be determined by cost decision.

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< p > < strong > (3) cost plan.

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< p > it is on the basis of cost prediction and cost decision, according to the production tasks and profit objectives of the planning period, based on the two routes of "bottom-up" and "top down", we draw up a comprehensive and feasible cost control plan system on the basis of giving full play to and mobilizing the enthusiasm of all staff.

Once approved by the decision-making body, the cost plan is authoritative and must be resolutely implemented and implemented.

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< p > it is the basis of cost control and cost assessment.

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< p > < strong > (4) cost accounting.

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< p > it determines the cost control effect through a series of activities such as confirmation, measurement, record, distribution and calculation of cost.

The purpose is to provide accurate information for all aspects of cost management.

Only by cost accounting can we fully and accurately grasp the effect of enterprise production and operation management.

The labor productivity of enterprises, the degree of utilization of fixed assets, the consumption of raw materials and energy, the management level of production units (workshops) and so on, will be directly or indirectly reflected in the cost.

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< p > < strong > (5) cost analysis.

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< p > it mainly uses the information provided by the cost accounting, through peer comparison and correlation analysis, including the actual completion of the cost index and target cost, the implementation of the cost plan and the cost responsibility, compares the actual cost and responsibility cost of the previous year, the average level and the best level of the cost of similar products both at home and abroad, and analyzes and determines the reasons leading to the difference between the cost target and the plan implementation, as well as the space for tapping the potential.

At the same time, through analysis, grasp the law of cost changes, sum up experience and lessons, and seek ways to reduce costs.

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< p > < strong > (6) cost assessment and rewards and punishments.

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< p > it compares the actual cost of the cost with the cost responsibility that should be undertaken to assess and evaluate the completion of the target cost plan.

Its role is to affirm the efforts and contributions of each cost responsibility unit and responsible person on cost reduction, and to give corresponding rewards according to the size of contribution, so as to stabilize and enhance the enthusiasm of employees' further efforts.

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