Briefly describe how to control costs.

Question 1: Briefly describe the principles and procedures of cost control (1) Cost control principle: (1) Overall control principle (2) Stress the principle of economic benefit. We must not unilaterally pursue cost reduction and ignore the quantity and quality of service teams. If cost control can't reflect the above requirements, it can't be considered that the purpose of cost control has been achieved. (3) the principle of combining creditor's rights with interests (4) the principle of exception management. The principle of exception management refers to the fact that property management enterprises concentrate on dealing with important, abnormal and unconventional key cost differences on the basis of comprehensive control, make in-depth analysis, get to the bottom of it and find out the reasons. And grasp the control in time. The commonly used abnormal judgments are as follows: first, importance; Second, particularity; Third, consistency P202.

(2) Procedure of cost control: (1) Determination of control standards: three methods: plan index decomposition method, quota method and budget method. (2) Implement control standards. (3) Analyze the relevant differences. (4) Correcting the cost deviation. (5) Assessment of rewards and punishments.

Question 2: How to set the cost control target? In order to control costs scientifically, some enterprises must first correctly understand the meaning of "cost" before they can effectively control costs.

First, cost control lies in spending money properly.

McKinsey once commented on China enterprises: "The giant of cost advantage is the dwarf of cost management". In fact, cost control is the art of spending money, not saving money. How to spend every penny well and use every resource of the enterprise where it is most needed is a difficult problem faced by enterprises in China, New commercial times.

The traditional cost management is based on whether the enterprise saves, starting with reducing costs or even avoiding some expenses as much as possible, emphasizing saving and saving. International companies, on the other hand, believe that enterprises with the basic concept of cost-saving control are only local wealthy enterprises, and there is nothing extraordinary except exploiting workers and greatly discounting raw materials. Therefore, we need to learn the cost control strategies and methods that modern enterprises should have. If an enterprise wants to have long-term benefits, it can only implement cost control from a strategic perspective. In other words, it is not to cut costs, but to improve productivity, shorten production cycle, increase output and ensure product quality.

Simply cutting costs, with the sole goal of reducing costs, is something that entrepreneurs without foresight can agree with. Simply pursuing cost reduction, the general simple approach will consider reducing the purchase price or grade of raw materials; Or reduce the material input of a single product (cut corners); Or consider reducing the process price, so as to achieve the purpose of cutting costs. This is very dangerous, which will lead to the decline of product quality, the loss of labor resources of enterprises and even the loss of existing markets.

Second, cost control needs to establish a scientific mechanism

What should be done to control the cost reasonably? Let's take a look at how multinational companies establish a cost control system:

Step 1: Strategic objectives guide cost control objectives.

The right direction is half the battle, and so is cost control. The purpose of cost control is to continuously reduce costs and obtain greater profits. Therefore, when setting the target cost, we should first consider the profit target of the enterprise and at the same time consider the competitive sales price. Because the cost is formed in the whole production process, and the expenses occur in every link, every event and every activity, it is necessary to decompose the target cost into various departments and even individuals.

1. Enterprise Project Analysis

Guided by marketing objectives, each department sets up annual work items, lists all kinds of projects that need to be done to achieve the objectives, and decomposes the tasks of the projects, and then analyzes each link of time, cost and performance to compare costs and benefits. For example, how many marketing promotion and promotion projects does the marketing department need to complete in order to achieve the set goals for next year? After the project is decomposed into tasks one by one, the cost of each task is reasonably budgeted and the generated income is estimated.

2. Conduct industry value chain analysis.

Industry value chain: enterprises exist at a certain point in the industry value chain, including the connection points with upstream and downstream and channel enterprises. For example, the packaging of suppliers' products can reduce the handling cost of enterprises, and the vertical connection of increasing value can also reduce the cost of enterprises and improve the overall competitive advantage with their upstream and downstream and channel enterprises.

3. Value chain analysis of competitors

The value chain of competitors and enterprises are in a parallel position in the industry value chain. By analyzing the value chain of competitors, the cost of competitors can be calculated. Then, compared with our competitors, our own enterprises find out the differences in tasks and activities, foster strengths and avoid weaknesses, and strive for cost advantages.

The second step: the four-step implementation method of cost control

1. Reduce projects and tasks with unclear objectives.

In the case of clear enterprise goals, each project and task is to achieve the goals. After analyzing the project, you can cut off the projects and tasks with unclear goals.

2. Clear the cost tasks of each department.

The method of implementing "total cost management" is to calculate the maximum amount of each expense first. Then it is decomposed horizontally into departments, vertically into groups and individuals, and linked with rewards and punishments, so that responsibility, right and benefit are unified, and finally a crisscross target cost management system is formed in the whole enterprise.

3. Cost accounting, refined management

Without standardized and quantified figures, there can be no frugality and control. The cost control plan is accompanied by a numerical list, including controllable expenses (personnel, utilities, packaging, consumables, etc.). ) and uncontrollable expenses (depreciation of fixed assets, procurement of raw materials, interest, sales ... >; & gt

Question 3: What are the characteristics of cost control? Characteristics of cost control Cost control is comprehensive, continuous and systematic. 1 Cost control scheme is optional. Since the controlled object of cost control has various development possibilities, we can adopt certain control methods to make it develop in the direction we choose, which is also the main purpose of implementing control. In the process of cost control, in order to control an economic business, several cost control modes and methods can be put forward for selection. The quantity, quality and accuracy of alternative schemes are important signs reflecting the quality of cost control personnel. The comprehensiveness of cost control lies in that it controls the whole process and every link of enterprise production and operation. As we know, cost control is mainly to control the economic business involving cost in the process of production and operation, which involves the whole process and every link of enterprise production and operation. Therefore, cost control goes deep into every link of enterprise production and operation, and comprehensively controls production and operation activities; The continuity of cost control lies in the fact that its control over the production and operation process of enterprises is not intermittent, but continuous. The accounting work of enterprises is based on various assumptions, and the assumption of going concern is an important accounting principle. Because the enterprise is in continuous operation, the information needed for cost control is also continuous, and the characteristics of cost control continuity are incomparable to other control systems; The systematic performance of cost control is to control from a systematic point of view, that is to say, when implementing cost control, it is not based on local interests, but on overall consideration, mutual contact, coordination and balance, and control from the perspective of the whole enterprise. Cost control should run through the whole process of enterprise production and operation, that is, total cost control. The production and operation activities of any enterprise involve value movement and are included in the scope of cost control. Its basic contents include: cost control in pre-production forecasting stage; Cost control in product design stage; Cost control in material procurement and supply stage; Cost control in production stage; Cost control in the sales stage, etc.

Question 4: How to control the cost of enterprises is a big problem.

According to the specific situation of the enterprise itself, the specific problems should be analyzed.

Generally speaking,

The first is the target cost, which gives the relevant workshop departments indicators.

The second is the responsibility cost. The cost index is decomposed into individuals.

Thirdly, the controllable cost of the standard cost calculated by BOM.

The most important thing is the reward and punishment mechanism and human factors.

Question 5: Try to say that the standard cost control of enterprise cost control is the most widely used and effective cost control method, also known as standard cost system, standard cost accounting or standard cost method. Based on the established standard cost, it compares the actual cost with the standard cost, reveals the reasons and responsibilities of the cost difference, and takes corresponding measures to achieve effective cost control. Among them, the formulation of standard cost is related to the pre-control of cost, and the analysis of cost difference, the determination of responsibility and the adoption of measures to improve the work are related to the in-process and post-control of cost.

Cost standard is the standard of cost control. The cost standard first includes all the indicators specified in the cost plan. However, some indicators in the cost plan are comprehensive and cannot meet the requirements of specific control, and a series of specific standards must be stipulated. There are roughly three ways to determine these standards:

(1) plan index decomposition method.

That is, the big indicators are decomposed into small indicators. When decomposing, it can be decomposed by departments and units, or by different products and process stages or parts of various products. If it is more detailed, it can be broken down by process.

(2) Budget law.

That is, the control standard is formulated through budget. Some enterprises basically make short-term (such as monthly) expense budgets according to quarterly production and sales plans, and take this as the standard of cost control. Using this method, we should pay special attention to making the budget from reality.

(3) quota method.

That is, the quota and expense limit are established as control standards for control. In enterprises, where quotas can be established, they should be established, such as material consumption quotas, working hours quotas and so on. The method of quota control is beneficial to the concretization and standardization of cost control.

When using the above methods to determine the cost control standard, it is necessary to conduct full investigation and scientific calculation. At the same time, we should correctly handle the relationship between cost indicators and other technical and economic indicators (such as quality and production efficiency), proceed from the overall goal of the enterprise, and prevent one-sidedness through comprehensive balance. When necessary. We should also make the best choice for various schemes.

Question 6: Basic procedures and methods of cost control The basic procedures and methods of cost control The basic working procedures of cost control are as follows: 1 Set cost standards. Cost standard is the standard of cost control. The cost standard first includes all the indicators specified in the cost plan. However, some indicators in the cost plan are comprehensive and cannot meet the requirements of specific control, and a series of specific standards must be stipulated. There are roughly three methods to determine these standards: (1) plan index decomposition method. That is, the big indicators are decomposed into small indicators. When decomposing, it can be decomposed by departments and units, or by different products and process stages or parts of various products. If it is more detailed, it can be broken down by process. (2) Budget law. It is to formulate control standards by formulating budgets. Some enterprises basically make short-term (such as monthly) expense budgets according to quarterly production and sales plans, and take this as the standard of cost control. Using this method, we should pay special attention to making the budget from reality. (3) quota method. It is to establish quotas and expense limits as control standards to control. In enterprises, where quotas can be established, they should be established, such as material consumption quotas, working hours quotas and so on. The method of quota control is beneficial to the concretization and standardization of cost control. When using the above methods to determine the cost control standard, it is necessary to conduct full investigation and scientific calculation. At the same time, we should correctly handle the relationship between cost indicators and other technical and economic indicators (such as quality and production efficiency), proceed from the overall goal of the enterprise, and prevent one-sidedness through comprehensive balance. When necessary. We should also make the best choice for various schemes. 2. Supervise the formation of costs. This is a variety of projects that are regularly inspected, evaluated and supervised according to control standards. We should not only check the implementation of the indicators themselves, but also check and supervise the conditions that affect the indicators, such as equipment, technology, tools, workers' technical level and working environment. Therefore, daily cost control should be combined with production and operation control. The main aspects of daily cost control are: (1) daily control of material cost. Workshop builders and technical inspectors should supervise the operation according to the requirements of drawings, processes and tooling, and implement the first article inspection to prevent batch scrapping. Workshop equipment personnel should supervise the maintenance and use of equipment according to the requirements specified in the process specification, and production cannot be started unless the requirements are met. The material clerk of the supply department shall distribute materials according to the specified varieties, specifications and materials, and supervise the implementation of the system of picking, filling and returning materials. Production scheduling personnel should control production batches, reasonably cut materials, and supervise the implementation of cycle and quantity standards. Generally speaking, workshop material accounting is responsible for the daily control of workshop material cost. Collect materials frequently, analyze and compare, track the reasons, and propose improvement measures together with relevant departments and personnel. (2) The daily control of wages and expenses is mainly to supervise and control the working hour quota, attendance rate, working hour utilization rate, labor organization adjustment, bonuses and allowances of workshop workers. In addition, the production dispatcher should supervise the reasonable arrangement of the internal operation plan of the workshop, put into production reasonably, dispatch workers reasonably, and control the slowdown, shutdown, overtime and so on. Workshop employees (or quota employees) are responsible for controlling and accounting the above related indicators, analyzing the deviation and finding out the reasons. (3) Daily control of indirect expenses There are many items of workshop expenses and enterprise management fees, and the situation is different. If there is a quota, it will be controlled according to the quota. If there is no quota, it will be controlled according to various expense budgets, such as expense manuals and enterprise expense vouchers (also called promissory notes and enterprise circulation vouchers). Each department, workshop and team shall be controlled and supervised by relevant personnel respectively, and suggestions for improvement shall be put forward. The daily control of the above production costs should not only be supervised and managed by special personnel, but also be controlled by the executors of the costs. It should also be stipulated in the responsibility system. Only in this way can we mobilize the enthusiasm of all employees and have a mass basis for daily cost control. 3. Correct the deviation in time. In view of the causes of the cost difference, find out the responsible person, prioritize according to the situation, put forward improvement measures and implement them. Generally, the following procedures are adopted to correct the major differences: (1) Propose the theme. Put forward the topic of reducing cost from various reasons of cost overrun. These topics should first be those with great potential for cost reduction, which are of concern to all parties and may be implemented. Put forward the project requirements, including the purpose, content, reasons, basis and expected economic benefits of the project. (2) discussion and decision-making. After selecting the theme, ... >>

Question 7: What is cost control? First of all, we should understand what the enterprise cost is and divide the proportion of these projects. Focus on the analysis of a large proportion of costs, including: (1) time unit cost; (2) the cost of space unit; (3) Differentiated cost; (4) similar expenses, etc. When you make a detailed analysis of the costs, you can identify the necessary costs and unnecessary costs. The necessary cost here is the money that must be spent to maintain the normal operation of the enterprise, which will cause adverse effects after compression, such as wages. This cost is the last object to be controlled, and it is best not to touch it in the early stage; Unnecessary cost refers to the cost of maintaining the normal operation of the enterprise, but it can be compressed to a certain extent, and it has no or little impact on the enterprise after compression; Such as maintenance cost and material cost. These are all controllable costs. As for how to control these costs, it depends on the planning and implementation of management organizations and grass-roots units. By the way, the biggest cost of an enterprise is actually the labor cost. The labor cost here refers not to wages, but to the comprehensive utilization cost of human resources. Only by striving to mobilize the enthusiasm and innovation of employees in the right development direction will the cost of enterprises drop sharply. But at present, this is not optimistic, only a few enterprises can do it, and most employees lack a sense of belonging and their ability to play is insufficient.

Question 8: How to treat cost control? Cost control can be divided into two categories.

1. finished product control.

2. Material control.

Question 9: Briefly describe the cost of inventory and inventory control methods. Inventory cost refers to the cost of goods stored in the warehouse, which also includes ordering fee, purchase fee and storage fee. Inventory is an important part of supply chain, which refers to all goods and resources reserved by an organization, and inventory cost is the cost of those goods and resources.

Inventory cost control can be carried out from the following aspects:

(a) correctly determine the inventory materials:

For ordinary enterprises, the products they operate range from dozens to thousands. In most cases, it is not necessary and impossible to prepare inventory for all products. Therefore, the primary task of an enterprise is to correctly determine the inventory and non-inventory materials.

(2) Reduce the unavailable inventory:

Although inventory must exist in many cases, not all inventory can play a role at any time to meet the needs of production or delivery, or these inventories can not be used for a certain period of time. An important aspect of reducing inventory cost is to reduce the number of these unusable inventories as much as possible.

Question 10: Briefly introduce the concept of risk management into the construction project cost control system (schematic diagram) (1) and establish the total project cost control system.

At present, many radio and television network companies adopt project manager contracting or economic responsibility assessment system in project management, so the profit and loss of the project depends on the personal quality of the project manager to a certain extent, and as a result, profits are often not included. This will easily lead to the project operators not paying enough attention to the project cost control, or not knowing where to control it at all. The project manager is the entrusted agent of the company as a legal person in the project and is fully responsible for the cost control of the project. Therefore, it is necessary to establish a cost control system centered on the project manager. At the same time, the staff of the project department will be indifferent to cost management because the project cost has little to do with their own immediate interests, so the cost control will become a mere formality. Therefore, in order to fundamentally eliminate the disadvantages of this operating mechanism, we must introduce the concept of risk management, strengthen the close combination of project profit and loss with the interests of project managers and individuals, adhere to the cost one-vote veto system, and firmly establish the management concept of "cost first".

(2) Do a good job in cost budgeting and implement target responsibility cost control.

Establishing an evaluation system of project cost budget and scientifically and reasonably determining various target cost indicators is another important feature of cost control of radio and television network companies. As soon as the project starts, the company's construction management committee, project manager, head of engineering construction department and finance department must organize relevant functional departments and relevant construction personnel to objectively and fairly evaluate the project construction cost. Through the comparative analysis of quotation cost and budget cost, the operating benefit of the project during the operation period is predicted, so as to reasonably determine the target responsibility cost of the project. At the same time, according to the assessment index of project forecast, the target responsibility cost is decomposed, and the target responsibility system from chief engineer-project manager-various construction functional departments (engineering department, quality inspection department, etc.) is established. )-Ministry of Construction-teams and individuals. According to the principle of equal reward and punishment, the target responsibility management is truly implemented.

(3) Strictly control the bidding for project construction and reduce the cost.

In order to ensure the engineering quality and reduce the procurement cost, all construction projects should be invited for bidding. First of all, the company should set up a tender committee to make the division of responsibilities among internal personnel clear, ensure the fairness, impartiality and openness of the tender process and improve the transparency of the tender; Secondly, the tender committee should screen construction companies and prepare tender documents and related documents. The audit department is responsible for the preparation of the project cost budget, and the core personnel of the bidding committee determine the pre-tender price of the project cost, and then they can issue an invitation to bid to the construction unit; At the same time, the tender committee of the company shall organize the construction unit to bid according to the specified time, so that the tender must be quoted at one time according to the bidding time and requirements, and shall not be altered, and the sealing work shall be done well. Major construction projects should require the construction unit to pay the performance bond; Finally, the tender committee will conduct bid opening, bid evaluation, bid winning and contract signing for the construction project according to the relevant procedures and requirements of equipment bidding. The signed contract is filed in the Engineering Management Department, Finance Department and Audit Department. After the bidding work, the bidding materials are formally handed over to the Engineering Management Department.

(four) the implementation of the contract cost responsibility system, the establishment of contract cost control system.

In the process of project construction, it is necessary to sign various contracts, not only involving a wide range of contracts, but also the identities of the parties to the contracts are very complicated. A little carelessness will put you in a passive position and even increase the extra cost. Therefore, the control and management of contract cost is particularly important. (1) Establish and improve the new contract cost control system, and improve the cost management mechanism of mutual supervision and mutual restriction between various functional departments and employees of the project department; (2) Implement the performance appraisal principle of "support by income"; (3) Establish the system of contract ledger statistics, inspection and reporting, and provide the basis for management decision, expense claim and final accounts of the project management department. At the same time, contract cost management requires high quality of personnel in the project department, and requires familiarity with construction laws and regulations, especially economic contract knowledge, and mastery of cost revenue and expenditure, market price information and construction claims. , so as to give full play to the potential brought by contract cost control.

(5) Establish and improve the procurement system and strengthen material cost control.

In the construction project, the material cost generally accounts for 60%-70% of the whole project cost, and material procurement is an important link in the company's material management. Good material cost control plays an important role in reducing engineering cost and improving economic benefits. The general practice is to separate quantity from price, so two things need to be done well. The second is to control the price of materials: first, investigate the market situation, before ensuring the quality and quantity ... >>