Small and medium-sized manufacturing enterprises cost management characteristics

Small and medium-sized manufacturing enterprises cost management is characterized by:

1. management concepts backward

Many manufacturing enterprises believe that the cost management is mainly by the business leaders and the relevant financial department is responsible for, and the production workshop, department, shift workers only need to complete the task according to the instructions issued by the management staff can be.

2. Unscientific management methods

Some manufacturing companies still use the traditional batch method of costing, but are reluctant to use advanced job costing, target costing, benchmarking costing.

3. Management information error

Most small and medium-sized manufacturing enterprises in order to save costs have not yet established a complete management information system, or the end of the system is not extended to the production team, is still used to fill out the report, and then the professional staff will be the report of the unified summary of the data or input into the computer archives.

4. Lack of professional management personnel

There is a serious lack of cost management personnel, the relevant management personnel with low professional quality.

5. Production technology level is not high, technological innovation is not enough

The overall technical level is not high, and technological innovation is not enough power.

6. Serious intangible loss of products

Depreciation of products due to product obsolescence, out-of-season and oversupply.

7. Lack of prior and mid-control

Lack of global cost control process, the company's usual practice is to analyze and evaluate the cost after the fact, and then take measures to control the cost, and pay little attention to the prior and mid-control work.

Small and medium-sized manufacturing enterprises cost management countermeasures:

1. Establish a systematic concept of cost management

Cost management as a systematic project, grasp the whole and the overall situation, the use of scientific cost management methods, combined with the enterprise's own characteristics, to build an efficient cost management system.

2. Introducing modern cost accounting and management methods

Effectively using modern means, and actively introducing advanced cost accounting and management methods,

3. Ensuring the truth and validity of cost information

Enterprises should fully implement electronic accounting, establish a scientific cost information management system, the end of the system involves each production team, and develop a cost management system that is easy to fill in, easy to count, and easy to record. Easy to fill in, easy to statistics entry form, minimize manual errors, maintain the relative independence of financial personnel, to ensure that the cost information is true and effective.

4. Strengthen the construction of human resources

Regular organization of training, proficiency in modern cost management theory and methods, familiar with the basic situation of the production and operation of the enterprise, work in a timely manner to identify problems and strive to solve them.

5. Expand technological innovation

Pursuing technological innovation, striving for excellence in product quality, performance, style and packaging, and continually improving productivity in order to reduce production costs and increase the added value of products. Promote cost management with technological innovation.

6. Reduce "intangible losses"

Make a good market survey before production, according to the market demand to develop products and organize production, and shorten the product's selling time and effectively reduce inventory, minimize "intangible losses".

Pre-production of market research to develop products and organize production according to market demand, while shortening the product waiting time and effectively reducing inventory, minimizing "intangible losses".