Production enterprises how to cost management and control

Production enterprise cost management and control, need to be established from the cost quota, standardization of work, with the system to control, and through the implementation of the executive power in place. \x0d\ Cost control, is the enterprise according to a certain period of time pre-established cost management objectives, by the cost control subject in its terms of reference, in the production of consumption before the occurrence of cost control process, on a variety of factors and conditions affecting the cost of a series of preventive and regulatory measures, in order to ensure that the cost of cost management objectives to achieve the management of behavior. \x0d\ Production enterprise cost control from the following points: \x0d\ I. Quota making \x0d\ Quotas are the quantitative boundaries of the consumption of various resources such as manpower, material and financial resources, etc., mainly material quotas and working hours quotas, under a certain level of production technology and organizational conditions of the enterprise. Cost control is mainly to develop consumption quota, only to develop consumption quota, can play a role in cost control. The setting of working hour quota is mainly based on the income level of each region, enterprise wage strategy, human resource situation and other factors. In modern enterprise management, the labor cost is getting bigger and bigger, and the working hour quota is especially important. In working practice, according to the production and operation characteristics of the enterprise and the need for cost control, there will also be power quotas, cost quotas and so on. Quota management is the core of the basic work of cost control, the establishment of a quota system, the control of material costs, fuel and power costs, the establishment of a system of labor packages, the control of the cost of man-hours, as well as the control of manufacturing costs, are dependent on the quota system, there is no good quota, it will not be able to control the cost of production; at the same time, the quota is also the cost of cost forecasting, decision-making, accounting, analysis and distribution of the main basis for the cost of cost control work is the Top priority. \x0d\ Second, standardization of work \x0d\ Standardized work is the basic requirements of modern enterprise management, it is the basic guarantee of normal operation of the enterprise, it promotes the production and management activities and various management work to achieve rationalization, standardization, high efficiency, is the basic precondition for the success of cost control. In the process of cost control, the following three standardized work is extremely important. \x0d\ First, measurement standardization. Measurement refers to the use of scientific methods and means to determine the quantitative and qualitative values of production and business activities to provide accurate data for production and operation, especially cost control. If there is no unified measurement standard and the basic data is not accurate, then it is impossible to obtain accurate cost information, let alone talk about control. \x0d\ Second, price standardization. Cost control process to develop two standard prices, one is the internal price, that is, the internal settlement price, it is between the accounting units within the enterprise, between the accounting units and enterprises to simulate the market for the "commodity" exchange of the value scale; the second is the external price, that is, in the purchase and marketing activities of enterprises and external enterprises to produce the settlement of supply and sales Price. Standard price is the basic guarantee of cost control operation. \x0d\ Third, quality standardization. Quality is the soul of the product, without quality, even the lowest cost is futile. Cost control is cost control under quality control, without quality standards, cost control will lose direction, and can not talk about cost control. \x0d\ Fourth, data standardization. Formulate the process of cost data collection, clarify the responsibilities of cost data submitters and account holders, so that cost data are submitted on time, timely accounting, data transmission is easy, to achieve information *** enjoyment; standardize the way of cost accounting, and clarify the method of calculating costs; written documents on costs to achieve the format of the national official documents, unified table header, the formation of a unified format of costing charts and diagrams, so that the results of the costing is accurate and error-free. \x0d\ Third, system construction \x0d\ In a market economy, the basic guarantee for the operation of enterprises, one is the system, the other is culture, system construction is fundamental, cultural construction is complementary. Without system construction, it is impossible to solidify the cost control operation, it is impossible to ensure the quality of cost control. The most important systems in cost control are the quota management system, budget management system, cost review system and so on. In practice, there are two problems with system construction. First, the system is not perfect, in terms of system content, the system construction is more from the normative point of view, it looks like orders. The correct approach should be that the system construction should start from the operation, so that the responsible person can find the right position and easy to operate. Secondly, the system is not implemented effectively, always emphasizing the poor management basis, personnel limitations and other objective reasons, as soon as the interests of the adjustment of the content, it is contracted, resulting in the system is virtually null and void.