How To Strengthen The Cost Control Of Enterprises Need To Master Skills

Looking at the production process and development characteristics of various manufacturing enterprises in China, it is not difficult to see that the cost control embodies the defects such as rigid content, single control structure, unreasonable control mode and backward control means.

At the control content level, the cost control range of most manufacturing enterprises in China, especially state-owned enterprises, is limited to the management of production and consumption activities, and does not involve or involve in the whole process management of enterprise practice, such as enterprise research, product development and design, raw material procurement, finished product sales and after-sale quality service.

At the same time, most manufacturing enterprises have a single phenomenon of cost control functions. They are limited to those who include full-time cost managers, namely, accounting personnel at the subordinate level of Finance and their subordinate departments, but can not fully include managers of related technology production departments and management departments.

The existing cost control mode is mainly based on the planned price of products, which only includes accounting considerations for financial costs, and carries out simple cost analysis based on ex post accounting as the main basis. Therefore, there is a lack of foresight cost budget and scientific decision-making management without prior awareness, and at the same time, it can not effectively carry out cost control and performance supervision at the intermediate stage, and lacks scientific support for effective analysis of incentive mechanism after analysis and assessment.

Moreover, the existing

The measures reflect backward management and fail to keep pace with the speed of production development of modern enterprises.

Because the cost control content of manufacturing enterprises is diverse, the control objects are more complicated, and the leadership level and management level do not pay much attention to, and the service efficiency of the staff is not strong, the cost control of most enterprises remains.

The low level of manual operation can not closely integrate the existing production and management concepts and characteristics of enterprises, and scientifically develop cost control software with complete functions. The support, execution and investment of in-depth cost control research are not high, which further leads to the decentralized control and accounting function of manufacturing enterprises at all stages, and can not achieve organic integration and efficient unified development.

In production

In the cost control management, we should put the main control target on the material and artificial factors that occupy a higher proportion of the cost share. Only by firmly monitoring these parts of the high cost share can we make the cost control plan of the enterprise not subverted by the adverse factors, and the realization of the goal of cost control becomes relatively easy.

Technological innovation is the source of the creation and power of production enterprises. Successful technological innovation and the most rational process application can effectively reduce the amount of raw materials consumed by manufacturing enterprises or enable them to continuously search for new materials, explore effective materials with cost advantages and cost-effective materials instead of traditional production materials, and effectively implement cost control.

At the same time, technological innovation can also effectively improve the utilization ratio, yield and first-rate rate of production materials, and improve the core labor productivity and efficient utilization of equipment through innovation and adaptation of workflow.

Moreover, from the perspective of marketing management, the innovation of marketing methods can effectively improve the sales volume of production enterprises and make the marketing cost of their units significantly decreased. It is not difficult to see that the innovation of the whole process management of rich manufacturing enterprises is the most effective and fundamental solution to reduce operating costs.

Besides, in practice management, manufacturing enterprises should find out the key elements of cost control which are suitable for their own development characteristics through independent exploration and summary study. From this critical point, we should carry out efficient cost control and put the force into practice, so as to achieve twice the result with half the effort.

Controllable cost is the main object of cost control. Only in the whole process of manufacturing enterprise's operation and management can we start with the scientific development of cost control from the factors that can be coordinated and controlled by people.

Therefore, in control practice, we should start with material consumption and cost control, strengthen material consumption measurement, material purchase price adjustment, office expenses, pportation cost, travel expenses and capital occupancy fee management, so as to fully demonstrate the utility value of cost control.

In addition, we should establish a cost control system within the enterprise, and improve the incentive and restraint mechanism to build it. We should use the scientific reward and punishment mechanism to regulate the initiative and enthusiasm of the overall cost control of the staff, so as to make the cost saving and the personal interests of the employees perfect.