What is the main content of cost management?

Cost management refers to a series of scientific management behaviors such as cost accounting, cost analysis, cost decision-making and cost control in the process of enterprise production and operation. Cost management includes cost planning, cost calculation, cost control and performance evaluation.

Components:

1, the materialized labor value consumed in product production (that is, the transfer value of the consumed means of production);

2. The value created by laborers for their own labor (that is, the part dominated by individuals, mainly the labor remuneration paid to laborers in the form of wages);

3, the value created by the surplus labor of workers (that is, the part dominated by society, including taxes and profits).

The first two parts of product value are the basis of product cost and the objective basis of cost including content. Therefore, in essence, product cost is the transfer value of materialized labor in product value and the price created by laborers for their own labor.

Extended data

1, cost management income

Construct a comprehensive enterprise cost management idea and seek effective methods to improve enterprise cost;

Jump out of the traditional cost control framework and analyze and control the cost more macroscopically from the perspective of the company's overall operation;

Master the main methods of cost accounting and their respective advantages and disadvantages, and improve the existing accounting system according to the changes of the situation;

Master the main methods of cost analysis and provide key and effective cost figure support for decision makers.

2. Key points of cost management

Enterprise cost model and competitive advantage

Understand the composition of cost and its relationship with your work.

Choose a cost calculation method that is beneficial to cost control.

Effectively control costs through cost analysis

Combined with the enterprise's own situation, find the key point of cost control.

References:

Baidu encyclopedia-cost management