Cost management paper model reference?

In the market economy, the traditional concept of cost can no longer adapt to the development of modern enterprises. It is in this case that we need to con

Cost management paper model reference?

In the market economy, the traditional concept of cost can no longer adapt to the development of modern enterprises. It is in this case that we need to constantly explore and practice to find the most suitable cost management method for our own enterprises. The following is the cost management paper I compiled for you for your reference.

Model essay on cost management: Measures of enterprise financial cost management In the process of enterprise development, the person in charge of the enterprise will generally care about the R&D department and the sales department, which can directly bring certain economic benefits to the enterprise. Business leaders pay attention to economic benefits, and many people ignore the financial department. In fact, the financial department plays a very key role in the development of enterprises. Through asset evaluation and financial report analysis, the financial department allows the existing capital flow to be invested in the most needed departments, bringing the greatest economic benefits to enterprises, which is proved by the market. But now many enterprises' capital flows are in accordance with the wishes of the person in charge of the enterprise, which sometimes leads to problems in the capital chain of the enterprise, and in serious cases, it can promote the bankruptcy of the enterprise. Therefore, the financial cost management of enterprises is the key, and its unfavorable factors can be fully reflected in the process of enterprise development. In order to improve economic efficiency and sustainable and healthy development, enterprises must attach importance to financial cost management, which is the key factor of enterprise economic management.

1. Problems in current financial cost management

Financial management in the process of enterprise development, due to the different development processes of each enterprise, there will be various problems in enterprise financial cost management, which plays a decisive role in enterprise economic management. Common problems in enterprise financial cost management mainly include the following points:

1. 1 There are problems in the budget and final accounts of the project.

At present, the update speed of engineering budget and final accounts in some enterprises is slow, and the traditional transformation algorithm can not provide accurate and true engineering budget and final accounts, and its complex and repetitive calculation procedures and work seriously affect the efficiency and progress of the project. At the same time, some enterprises lack the corresponding control and management ability for the comprehensive management of engineering projects, and the departments of construction, construction and design can't communicate and cooperate in time, which will lead to the failure of comprehensive planning and construction of engineering projects, and the accumulation and repeated calculation of budget and settlement projects.

1.2 lacks a perfect financial management system.

Both healthy enterprises and sustainable enterprises have perfect financial management systems. Because there are many small and medium-sized private enterprises in China, many enterprises have no financial management system at all, and the person in charge of the enterprise has the final say. However, this system may not have problems in the initial stage of private enterprises, but with the continuous expansion of enterprises, this financial management system will have many problems, which will hinder the development of enterprises. There are different standards for rewards and punishments for employees, and the flow of funds is decided by the person in charge of the enterprise during the investment process and will last for a long time. There will definitely be a shortage of capital flow in corporate finance. Without the support of the right financial team, the investment may fail. Establishing a scientific financial management system is the right way for enterprise development, which can provide correct financial reports for enterprise development and determine the development direction of enterprises.

1.3 financial cost management is not comprehensive.

Enterprise costs include marketing expenses, upfront expenses, land expenses, engineering expenses, financial expenses, management expenses and other expenses, and its business is quite complex, so financial cost management should be as comprehensive as possible. At present, some enterprises lack all-round supervision and management in many aspects of cost control. For example, in the process of financial cost control, the relevant project expenses are not determined in time, the capital expenditure of enterprises is blind, the liquidity is sometimes loose and sometimes tense, and it is useless to pay more attention to cost saving, or the investment decision and cost control in the design stage are seriously ignored in project cost control, and the cost management in different stages cannot be connected with each other, and there is no corresponding whole process and total factor cost management.

1.4 lack of financial cost management methods and awareness.

At present, many enterprises do not have special financial managers, and some financial managers are unprofessional, lacking financial cost management methods and awareness. The characteristics of private enterprises in China are that the finance is determined by the enterprise owner, that is, the owner is also the financial manager. This has led to a single financial cost management method, no innovative spirit, weak management awareness, and everything depends on the boss. The development of this model is a disaster for enterprises. Enterprises should cultivate financial managers, carry out financial management scientifically, innovate their work, and grasp the flow of funds for the development of enterprises.

2. Measures to improve enterprise financial cost management

2. 1 Establish and improve the budget and final accounts system.

In the process of enterprise development, the financial cost management of enterprises includes the budget and final accounts of enterprise projects. Establishing a scientific system of budget and final accounts and perfecting the workflow of budget and final accounts will play a positive role in the development of enterprises. Scientific project budget is the key to ensure the smooth completion of the project. Too high budget, bidding and other issues are difficult to deal with, too low budget will make the project unable to be completed normally, and a series of problems will appear in the final accounts. Only by establishing and perfecting the scientific budget and final accounts system can we put forward new standards for the financial cost management of enterprises.

2.2 Improve the financial cost management system.

Strengthening and perfecting the financial cost management system is the requirement of the development of financial work, which requires financial managers to have high level, high quality and high standard, and can serve financial work in all directions. Improve the management system, the internal division of labor in financial management is clear, all kinds of staff cooperate with each other, complete all the work in a coordinated manner, carry out the work scientifically and creatively, and play the role of consultant for the rapid development of enterprises.

2.3 to achieve all-round management of financial costs.

To develop an enterprise, it is necessary to establish a sound financial management system, with a clear division of labor within the financial department, scientific and reasonable division of labor, and comprehensive management methods, contents and objects. On the issue of capital flow distribution, we should rationally allocate resources, make funds play a correct role, promote the normal operation of enterprise capital chain, strive to improve the maximum economic benefits of enterprises, and make corresponding contributions to the healthy and sustainable development of enterprises.

2.4 Expand financial cost management methods and improve financial cost management awareness.

Financial cost management methods should be diversified. According to different enterprise work projects, different financial management methods are adopted for scientific treatment, and scientific means and advanced technology are used for financial cost management. To improve the awareness of financial cost management, we must improve the level of financial managers. Through the existing level of financial managers, regularly participate in some financial management training, improve the technical level of financial managers, and let them work scientifically and innovatively. In a word, enterprise financial cost management plays a key role in the development of enterprises, but many enterprises ignore the importance of enterprise cost management. When there is a problem in the financial cost management of enterprises, a series of problems will arise. Financial cost management is related to the capital flow of enterprises and is the lifeline of enterprises. Enterprise financial cost management uses capital flow correctly and reasonably, which makes enterprise capital chain sustainable and promotes the healthy development of enterprises.

Model article 2 of cost management: introduction to the discussion of enterprise cost control and cost management

Enterprises can't operate without cost control and cost management. Improving the level of cost control and cost management is conducive to reducing the operating costs of enterprises and realizing careful calculation. It is conducive to improving the economic benefits of enterprises and reducing financial losses; It is conducive to improving the utilization effect of internal funds of enterprises. This paper discusses the cost control and cost management of enterprises.

First, establish a cost control organization.

It is necessary to establish a cost control organization, equip appropriate personnel, and set up relevant posts reasonably. Members of cost control organizations should include technical backbones at all levels, such as experienced field operators, labor operators, financial personnel, technicians, managers, buyers and other middle-level, chief engineers and managers' decision-making levels. In addition, enterprise management should constantly update the concept of cost control and cost management. First, enterprise management must attach great importance to enterprise cost control and cost management from a strategic perspective, establish a firm sense of strategic cost management, and strive to improve and enhance market competitiveness. Second, enterprise management must have a benefit-driven cost concept, link economic benefits with cost control, and strive to maximize enterprise benefits and save costs as much as possible on the premise of ensuring product quality.

Two, actively promote the quota management and cost accounting.

The basic work of enterprise cost control and cost management is quota management and cost accounting, and it is also an important yardstick to measure whether the financial restraint mechanism and internal management of enterprises are scientific and standardized. Although each enterprise has its own different characteristics, it is consistent in quota management and cost accounting. Cost quota serves cost control and cost accounting, and is the basis for establishing economic responsibility objectives and internal financial control; And cost accounting is the main means to strengthen economic responsibility, plug loopholes and oppose waste. For example, when assessing the expenses of the grass-roots units under the enterprise, the total expenses of the unit in a certain period should be determined based on the relevant quota calculation as an important economic responsibility indicator; Then, it is necessary to calculate each expense item quarterly or monthly, compile a detailed cost analysis table, find out the reasons for the increase or decrease of variable cost, fixed cost, unit cost and other indicators, focus on analyzing the changing relationship of quantitative indicators such as marginal profit, marginal cost and breakeven point, and put forward corresponding suggestions to achieve these phased goals; At the same time, it is necessary to hold an economic activity analysis meeting, formulate measures, find gaps, and constantly improve.

Third, standardize internal financial accounting methods

Strengthening enterprise cost control and cost management is inseparable from standardized accounting methods. There are many contents and methods of financial basic accounting, but enterprises must choose reasonable, scientific and applicable financial basic accounting methods according to their own actual conditions. At the same time, due to the large number and amount of fixed assets of enterprises, it is necessary to do a good job in the accounting of fixed assets and combine the financial laws and regulations promulgated by the state with the unique characteristics of enterprises. In addition, the grass-roots units of enterprises often undertake heavy production tasks, and the basic financial information involves a wide range of contents, many projects and complicated information. Therefore, the enterprise financial department must standardize all kinds of basic financial information forms, so as to hit the nail on the head and be concise, making the forms easy to fill in and operable.

Fourth, choose a reasonable and scientific cost control method.

At present, there are many methods of cost control, including budget target cost control, experience cost control, value analysis cost control and target cost control. Each method has its own scope of application, advantages and disadvantages. We should choose reasonable and scientific cost control and cost management methods according to the actual situation of enterprises. In addition, we should be familiar with the key points of the selected cost control method. For example, in the target cost control method, we must first establish the target cost, then decompose the target cost, then strictly control the target cost, conduct cost accounting in time, then accurately analyze the cost, and finally cash in the cost assessment in time. Only by mastering the key of cost control method can we play the role of cost control.

Five, actively promote the integration of corporate finance and business.

The integration of finance and business is the highest level of enterprise cost control and cost management, and it is also the trend of enterprise internal information development at present. Enterprises should introduce or develop a set of suitable financial and business integration software according to their own actual conditions, gradually realize the sharing and integration of materials such as capital flow, logistics and information flow in the whole process of enterprise operation, and ensure the efficient and standardized management of enterprise financial funds. Enterprises must take information as the guarantee and information technology as the support, infiltrate information technology into cost control and cost management, and take information technology as an important means to promote enterprises to achieve sustainable development.

Conclusion of intransitive verbs

In short, with the change of economic environment and the development of the times, strengthening enterprise cost control and cost management is the only way for future development. Enterprises must combine their own characteristics, give full play to the effectiveness of cost control, so that construction enterprises can achieve orderly, healthy, rapid and stable development, and finally achieve the goal of improving the economic benefits and competitiveness of enterprises.