How to do a good job in enterprise cost management

Lead: In all the management work of an enterprise, it should be considered that cost management is the most important, which is directly related to the profit and survival of the enterprise. It is one of the important contents of enterprise accounting reform to establish a cost management system suitable for modern enterprise system.

How to do a good job in enterprise cost management

1 Problems in enterprise cost management

1. 1 The awareness of enterprise cost control and management is relatively weak.

At present, many enterprises have many disadvantages in the process of cost control management, such as ignoring beforehand and afterwards, long-term and short-term, dynamic and static, whole and local. Many control managers are used to thinking about problems and handling affairs according to traditional concepts, unilaterally expanding input and output to maximize immediate benefits, while ignoring the importance of long-term benefits and cost control management, reflecting the relatively weak awareness of cost control management.

1.2 scientific research cost management is not systematic.

At present, the practice of cost control in many enterprises still adopts traditional research methods, pays one-sided attention to single cost management methods, and lacks in-depth research on the coherence and intersection of various treatment methods, so it is impossible to build a good cost management system.

For the newly introduced management cost method, enterprises will give up the original treatment method, which will lead to the lack of coherence in management costs and increase the cost of redundant links. The traditional way of studying cost management pays more attention to the implementation of cost management in production practice, but ignores the effective cost control in the process of supply and service, pays too much attention to the management cost after production, ignores the reasonable design of products before production and the organization of production factors, pays too much attention to the level of product cost and the micro-cost management of enterprises, and ignores the scientific control and management of specific costs and macro-costs.

1.3 The full participation of enterprises in controlling management costs needs to be further improved.

At present, many enterprises only pay attention to the strengthening of management's awareness of management cost accounting, while ignoring the cultivation of management cost awareness of front-line production employees. If the model develops for a long time, it will cause a cognitive deviation among employees, that is, cost management is only the patent of a few people and financial workers, and the financial department and enterprise leaders are responsible for the benefits and costs of the enterprise, while the employees of various production departments, workshops and teams are only producers. This will make cost managers and technicians not understand technology and finance, and enterprise employees can't tell what kind of costs should be controlled and how to implement them, further making the whole enterprise show the weakness of cost management. Even the enterprise employee award is generally considered to be the same if it is not done well. Without market pressure, the enthusiasm of staff cost control management can not be fully mobilized, which will make enterprises fall into a more serious waste phenomenon and form a vicious circle. However, due to the loss of management groups, it will be difficult for enterprises to achieve remarkable results in cost management.

The effect of 1.4 in cost control is not obvious.

In the operation and management of enterprises, many units have not effectively strengthened the scientific control of expenses and cost formation process, which makes the effect of management and cost control limited. Mainly reflected in the fact that enterprises ignore the scientific management of product design process, which makes the cost of product design high;

Enterprises do not strictly manage and control procurement costs, resulting in high costs; Enterprises do not well realize the scientific spirit of improving product quality with prevention as the main factor, which limits product quality and causes serious economic losses to enterprises. The unreasonable use of sales expenses by enterprises leads to low efficiency and high sales cost.

2 to strengthen the scientific strategy of enterprise cost control management

2. 1 Clearly establish the concept of enterprise management cost system.

With the rapid development of market economy, enterprises should scientifically establish the concept of systematic management cost, regard management cost as a systematic project, pay attention to the overall situation and the whole, and conduct all-round exploration and analysis on the contents, objects and methods of enterprise cost management.

In order to make the products produced by enterprises have strong market competitiveness, the cost management of enterprises should not be limited to the control and management of the production process, but should be extended to the research, analysis and design of the comprehensive development trend of products related to market demand analysis technology, and finally to the maintenance, use and disposal process of customers.

2.2 Effective implementation of technology-driven enterprise management costs.

In order to realize modernization and sustainable development, enterprises should actively apply scientific and technological management methods and measures to comprehensively improve the level of cost project management control. In production practice, with the help of reasonable technical means, optimized design, innovative technical equipment, advanced technical detection, network technology and computer network management means, the comprehensive technical content of products is comprehensively improved, and the material cost is controlled, so as to effectively improve the production efficiency of enterprises and realize the development goal of enterprises to enhance core competitiveness and maximize economic benefits.

In the process of implementing technology-driven management, we should expand the profit space of enterprises through innovative products, reduce the material cost through optimized design, strengthen production efficiency through new technologies, control the unit cost of products through technical equipment updating, and effectively control the quality loss of enterprises through standardized science and technology and advanced testing technology.

2.3 Full implementation of enterprise cost control management.

In order to optimize the effect of cost control management, enterprises should strengthen the concept of cost control management, improve employees' understanding of the importance of cost management, enhance their scientific concept of cost control management, promote the comprehensive combination of economy and technology, and enable employees to establish the scientific principle of paying equal attention to management and production. At the same time, it is also necessary to educate and publicize the cost awareness of all employees in the enterprise, reverse the traditional mode of a few people participating in cost management, and actively manage and control the cost of the enterprise for all employees.

3. Strengthen the daily cost management and control of enterprises.

3. 1 Control and management of enterprise procurement cost

In the process of purchasing cost control, enterprises should scientifically use decision analysis to determine the economic and reasonable order quantity, purchasing items, adaptive suppliers and purchasing time. At the same time, enterprises should scientifically implement the centralized procurement system, create a unified platform for procurement management of auxiliary materials, raw materials, office supplies, low-value consumables, foreign services, etc., and promote the comprehensive enjoyment of resources such as suppliers and prices. In addition, it is necessary to establish a procurement responsibility management mechanism and strengthen the sense of responsibility of price appraisers and purchasers. For auxiliary materials, improvement and rectification should be carried out, the price of purchasing sporadic materials should be gradually reduced to above the last sales price, and an effective reward and punishment procurement system should be actively explored to link it with individuals and business leaders at all levels.

3.2 Effective control of material costs and indirect costs

Construction and technical inspectors in workshop enterprises should scientifically supervise employees to operate in strict accordance with the requirements of technology, drawings and tooling, and implement the first article inspection system to prevent the bad phenomenon of batch scrapping. Workshop equipment employees should supervise the use and maintenance of equipment in real time according to technical regulations and standards, and production and application are not allowed to start if they do not meet the standards.

Personnel engaged in material supply should implement the system of supervised acquisition, limited distribution, return and replenishment according to the specified product specifications, varieties and materials, and dispatch production personnel to scientifically control reasonable blanking, feeding and mass production, and strictly implement the comprehensive standards of supervision and management.

In addition, it is necessary to scientifically control the cost of all kinds of indirect projects, with projects with quota controlled according to quota and projects without quota controlled according to cost budget. At the same time, strengthen the scientific control and management of administrative office expenses, hospitality business expenses and travel expenses, and then optimize the cost control and management effect of enterprises in many ways.

4 conclusion

In a word, facing the practical problems existing in the practice of enterprise cost control management, we can only scientifically use modern practical control methods to control the management of all employees in a timely, comprehensive and accurate manner, so as to effectively promote enterprises to achieve the goal of minimizing costs and maximizing profits, and then create remarkable economic and social benefits.