How to solve the problems of single cost management method and backward means?

1. Establish the concept of cost management: cost management is a systematic project. Strengthen the publicity and education of the cost consciousness of the employees, instill the consciousness of cost driver control into every employee, change the cost management of a few people into the participation management of all employees, and realize independent management; Cost management emphasizes the whole and the overall situation, and the object, content and method of enterprise cost management should be comprehensively analyzed and studied. It includes not only the cost control, inventory cost, supply cost and sales cost of production process, but also the cost of intangible products, such as human resources cost, environmental cost and quality loss cost, as well as the cost of management decision, such as opportunity cost, marginal cost and future cost.

2. Build a cost management strategy: fully understand the cost structure and cost behavior of enterprises, and find out the factors that cause cost changes; Secondly, choose the cost driver that is beneficial to you as a breakthrough, and seek a strategic way to reduce costs and gain long-term competitive advantage through continuous control and improvement. Form a long-term strategic decision.

3. Improve the quality of managers: establish a talent training system to train and retain talents for enterprises. In particular, it is necessary to strengthen the cost professional knowledge training for technicians, emphasize the combination of technology and economy, and pay equal attention to production and management.

4. Make full use of new technologies and improve the cost management mode: First, attach importance to technological innovation and pursue long-term benefits. Instead, we should pay attention to the application of new technology and the application of accounting computerization in cost management.

5. Establish and improve the internal control system of cost management: it is necessary to establish cost management safeguard measures, establish a series of procedures and norms that should be followed in business processing and reporting, and ensure that all activities within the organization are carried out in a way that is conducive to reducing costs and cost management through the establishment of organizational structure and division of functions. It is also necessary to establish a cost early warning analysis system to keep abreast of changes in external environment, own conditions and competitors, so that enterprise decision makers can make decisions.