Please discuss how to manage the cost and effectively reduce the actual cost from the perspective of management accounting.

Ways and methods for enterprises to reduce costs 1

I. Absolute cost control

Absolute cost control is a cost control method to control the cost expenditure in absolute quantity. Standard cost and budget control are the main methods of absolute cost control.

Second, relative cost control.

Relative cost control refers to the method that enterprises control costs from the relationship among output, cost and income in order to increase profits. On the one hand, we can know the balance between income and cost under the sales volume of enterprises, on the other hand, we can know that when the sales volume of enterprises reaches how much, the profits of enterprises are the highest.

Therefore, relative cost control is a more effective method, which is not only based on real-time and on-site management ideas, but also serves the management of enterprise strategic development from a forward-looking perspective to achieve cost control.

Third, overall cost control.

Total cost control refers to the cost control of the whole process of enterprise production and operation, the whole process of cost formation and all the costs incurred by the full participation of enterprises.

Enterprises should focus on the goal of maximizing wealth, establish management information system and cost control mode according to their own specific reality and characteristics, determine a comprehensive cost control system combining cost control methods, management priorities, organizational structure, management style and reward and punishment methods, and implement a comprehensive cost control system combining target management with scientific management.

Fourth, the quota method

Quota method is a method of cost calculation and control, which is based on the pre-established product norm cost, and provides the difference between the actual cost and the quota in time when the production cost occurs, so that managers can take timely measures to control the production cost and calculate the actual cost of the product according to the quota and the difference.

Verb (abbreviation of verb) immediate cost control

Real-time cost control is a kind of cost management method, which records the number of labor, materials and machinery used and the number of completed projects on the day before leaving work every day. Through sampling inspection by the project manager or successor and comparative analysis of computer software, it is concluded whether the cost index is realized and why.