Solutions To Cost Control Of Enterprise Products

In the fierce market competition, if an enterprise wants to get better development, it must provide high quality and low price service.

If we want to lower the price of the product, we should minimize the cost of the product without affecting the quality. Besides, we should also consider the scientific management of the cost. Therefore, it is also necessary to enhance the cost management.

The operation and management of enterprises are linked to the calculation of product cost. The cost accounting is regarded as one of the important components of product cost management. It should not only record and calculate the production cost of enterprises, but also carry out proper control and verification before the production cost occurs.

The management and cost accounting of enterprises should be linked to each other, and the cost accounting should be done from the perspective of cost management. The information provided on cost should be in line with the needs of enterprise development.

To put it simply, it is necessary to consider how to do cost accounting, and also consider the factors such as the type of cost and the degree of calculation, which need to be considered from the perspective of management.

After the management needs have been met, we need to sort out the order in advance so that we can get a better result if the steps are organized.

When enterprises are engaged in production and operation, they will consume various kinds of labor.

In the process of the consumption of these labor costs, there is a large proportion of the consumption of property and materials. Therefore, whether the pricing method of these articles is appropriate and whether the means of value pformation are appropriate will have a relatively important impact on the accuracy of the calculation cost.

There are many ways to change the value of property materials, for example, in the current assets, the material is calculated according to the actual cost.

In order to correctly calculate the cost and the cost of production, it is necessary to find a reasonable and scientific method based on the situation of the enterprise itself.

Once the method of calculating the product cost is determined, it should not be changed at will, so that the cost information can be kept comparability.

(three) reasonably dividing the boundary between production cost and period cost.

In the general sense,

Generally refers to various kinds of capital expenditure incurred by enterprises in production and operation.

The cost of an enterprise is, in terms of its economic nature, the equivalent of the two part of c+v value in product value composition, which is expressed in monetary terms, that is, the total sum of funds consumed by enterprises in product operation.

The economic activities of the company are various, and the expenses are also manifold. The different nature of the expenditure is classified into different cost items.

It is necessary to distinguish the boundary between production cost and period cost correctly.

The production cost will eventually enter the cost of the product, and pass the product sale to the profit and loss account, which will affect the profit. The period cost will affect the profit in the current period.

For example, in the process of production and operation management of industrial products, industrial enterprises need to take various costs. The amount of money consumed represents the cost of production and operation of industrial enterprises, and the cost of production and operation of industrial enterprises includes production costs, sales costs, administrative expenses and financial expenses.

The departments that belong to the production system (such as production lines, factory offices, production and maintenance departments, quality departments, etc.) can be pferred to the cost of production in the final manufacturing cost, and the expenses that belong to the departments in charge of the company (such as the finance department, the administrative department, the human resources department, etc.) can be regarded as administrative expenses.

At the same time, we should correctly distinguish the difference between production and operation management expenses and non production and operation management expenses.

"Production and operation management expenses" is the cost of the production workshop management personnel, and is recorded in the "manufacturing cost", such as wages, water and electricity expenses, depreciation of the manufacturing department, fuel cost and so on.

Non production management expenses include fixed assets, intangible assets purchase and construction expenses, foreign investment and so on, which are capital expenditures.

The process of correctly dividing production cost and period cost is also a process of correctly calculating product cost and period cost.

Whether the cost is correct or not can be directly affected by the accuracy of product cost calculation.

The reasonableness and accuracy of cost calculation should be carefully examined and evaluated accordingly. The criteria for evaluation and inspection can be judged according to the nature of expenditure.