How To Manage Cost Well In Modern Enterprises

< p > < strong > (1) the < a href= "http://www.91se91.com/news/index_c.asp > cost management < /a > has not yet been adapted to the changing external economic environment < /strong > /p >

< p > cost management is an important part of enterprise economic management. It is closely related to external economic environment.

At present, the economic environment that has the greatest impact on cost management has two main changes: first, the establishment of a buyer's market for Chinese products; and the two refers to the pformation characterized by electronic technology.

The two makes enterprises as the main participants of social production activities have been greatly affected.

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< p > at present, with the change of "a href=" http://www.91se91.com/news/index_c.asp "market pattern < /a > from seller's market to buyer's market, the cost structure of products has also changed, the proportion of productive cost has decreased, and the proportion of circulating cost has been increasing.

However, the traditional cost management in our country is limited to the production field too much, so as to reduce direct materials, direct labor costs and manufacturing costs as the main means of cost management, and neglect the control of cost and cost in the process of product development, sales and after-sales service, which can not meet the needs of modern cost management.

If enterprises simply reduce production cost as the whole content of enterprise cost management, enterprises will not be able to base themselves on the market.

Under the buyer's market condition, enterprises should carry out comprehensive cost management under the premise of obtaining maximum economic benefits.

The revolution of electronic technology is mainly characterized by the popularization and application of computers, and the use of computers provides convenience for modern cost management.

Computer operation is fast, and has storage function, information feedback speed is fast, can enhance business processing ability, for timely and accurate cost prediction, decision-making and accounting, effective implementation of cost control, comprehensive assessment and analysis of cost is of great significance.

Some managers of some enterprises in China are still not aware of these changes and still rely on traditional manual operation. This method is hard to adapt to the requirements of modern cost management.

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< p > < strong > (two) part of the state-owned enterprises < a href= "http://www.91se91.com/news/index_c.asp" > manager < /a > quality is not high, market concept is weak, management is not good. < /strong > /p >

< p > the market economy system is completely different from the planned economy system. Under the traditional planned economy system, the enterprises do not really become the main body of self-management and self financing, which affects their subjective initiative to a certain extent.

Under the condition of market economy, enterprises are no longer guided by the government's directive plan, but some managers have not adapted to the changes of the external economic environment, and have established the concept of market competition. They still have the idea of "wait, rely on and demand" under the planned economy conditions, so that cost management can not play their due role. Some even enterprise leaders use power to seek private gain, to occupy state property, and enterprises are lax, and can not strengthen cost management.

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< p > < strong > (three) enterprise cost management has short term behavior < /strong > < /p >.

Managers are highly mobile, and their contractual period is short, so that the behavior of enterprises is obviously phased. In order to highlight their performance during their tenure, they are seldom concerned about the development potential of enterprises. In the aspects of cost division, cost adjustment, depreciation, overhaul, inventory surplus, inventory losses, bad debts losses and waiting for sale or withdrawal, there is no mention of such costs, such as no allocation of shares and artificially adjusted costs. This brings difficulties to the successor managers in improving the cost management, and even in the case of many circumstances, managers in the future must continue to falsified cost management data to whitewash the financial statements in order to complete their targets or achieve other purposes. < p > State-owned Enterprises

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< p > < strong > (four) lack of cost constraint incentive mechanism < /strong > < /p >

< p > enterprises can not strictly enforce the cost management system, and lack of the internal restraint system of cost management.

Managers can freely alter the cost information to whitewash accounting statements, which not only makes enterprises unable to get accurate cost information for management, but also undermines the normal operation of the market economy.

At the same time, there is no incentive mechanism for enterprises with better cost management and higher economic efficiency to mobilize the enthusiasm of managers and staff.

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< p > < strong > (five) the technical level of the enterprise restricts the reduction of the cost < /strong > < /p >

< p > the level of technology has a direct impact on reducing costs.

In a certain period of time, under certain technical level, the cost can be reduced by strengthening management. However, this method can not reduce the cost. Therefore, in order to improve the cost of products, enterprise managers need to constantly improve their technical level.

But the leaders of some state-owned enterprises are not interested in technical innovation because the manager's tenure is generally shorter than the return period of technological innovation, that is to say, the technical development often reduces the profit in the current period, but it does not necessarily increase the profit in the manager's term of office. It is unrealistic to expect the manager to accept a technical innovation scheme to reduce the profit of his term but increase the successor's performance.

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