COST FOR CONTROL.doc

cost for controlcost control, is the enterprise according to the certain period the pre-established target cost management, the cost control subjects within the production cost, happened before and cost control process, to take on a variety of factors and conditions of cost of a series of prevention and control measures, to ensure the cost management objectives of management.cost control is the use of systems engineering principles of cost calculation, regulation and supervision of enterprises in the process of production and operation, but also found a weak link, and tap the internal potential, to find all possible ways to reduce costs of the process. the scientific organization and the implementation of cost control, can promote the enterprises to improve management, change management mechanism, improve the quality of enterprise, make the enterprise survival, competition in the market environment, develop and expand.cost control is refers to the cost as a control means, through the formulation of total cost index value, efficiency and cost center cost control, to reduce the product cost, a series of management activities and process to achieve effective control to the economic activities to the.cost control is refers to the absolute amount of reducing the cost expenditure, it is also known as the absolute cost control; cost also includes the overall arrangement between numbers and revenue, cost, in order to income growth exceeds the cost growth, the cost is relatively saved, therefore is also called relative cost control.cost control is a part of the cost management, is committed to meet the cost requirement (the 2.5.10 cca2101:2005). meet the cost requirement refers mainly to satisfy the customer, top management, relevant laws and regulations as well as the cost of organizational requirements. object cost control is the process, cost includes: the design process, the procurement process, production and service provision process, the sales process, the logistics process, customer service process, service management processes, logistics process cost control. cost control results should enable the controlled cost requirements. in order to control costs and achieve the expected requirements, cost requirements, we must take appropriate and effective measures, including: operation, cost engineering and cost management techniques and methods. if the ve value engineering, industrial engineering, ie abc abc, activity-based cost management, abm sc standard cost method, target cost method, cd method, cvp cost cost-volume-profit analysis, scm strategy cost management, management of quality cost, environmental cost management, inventory management, cost engineering, warning, momentum cost control scheme etc.carry out cost control activities, the purpose is to prevent the waste of resources, make the cost down to as low as possible, and keep the cost has been reduced to the level of.cost control against settle accounts with sb. afterwards and postmortem approach, advocated the beforehand control and process control. therefore, must follow the principle of advance control and process of cost control, why and in the cost occurred prior to or at the process to consider and study to this cost? should happen? should happen? who is supposed to happen? should occur in what place? is it necessary? after the decision to monitor, measurement, analysis and improvement.cost control should be the concept of overall control, including full participation and whole process control.some of the activities cost control and cost that are related to each other.cost is an important factor in enterprise management, cost control level in direct contact with the benefit of enterprises together. so how to prevent sales costs out of control? the production cost of enterprises and management costs of the distribution and control? whats the point of enterprise cost control? how to grasp these points? next we analyzed the following questions.enterprises should strengthen the cost control need to grasp the key points.(a) the three-wide conceptthe so-called three of the concept, first to the whole process of production and operation, is the must evaluation; second must be comprehensive, which refers to the entire coverage will be displayed, not omissions; third to full, refers to each area, each procedure can not be omitted. for example, cleaner each month with brooms, must be clearly defined. because, no rules, no standards, no quality difference.(two) the cost assessment of expenditureenterprises of all expenditures must be assessment, such as shanghai to hangzhou ticket, others to go every time is 120 yuan, and some employees to 150 yuan, why he is on a business trip is always expensive than others? this shows a problem. in general, we advance will tell the company registration for thin, however, will appear such circumstance. so, what should we do? to establish a performance appraisal system.first, to make accurate assessment criteria. although many companies entered into a standard, but a very loose, the results of the lack of evidence examination, not to benefit the service function.second, all appraisal expenditure is decomposed in the overall efficiency. assessment of spending only and benefits, in order to fully reflect the.third, to defend the companys system, as the iron discipline. the company should establish a strong system, namely the culture of integrity, once found the clerk to, immediately the fire.(three) target and realitywhen it comes to assessment of the cost of enterprise, there is always a problem, is the goal set, and the reality of old catch is not in place. without a good promise many enterprise culture, that is the goal we can reach each other, would establish a commitment, we must go to all lengths to do, and if you do not, we will assume the responsibility not to. we must coordinate the relation between target and reality. objective to be able to jump to reach in the personal place, dont set unrealistic.(four) system and the initiativeonce a subordinate so said to me: history of the total, the system that will be very good, but under certain conditions, the