a试论成本费用的控制方法（A discussion on control method of cost and expense）

1、a试论成本费用的控制方法（A discussion on control method of cost and expense）AAAbstract: cost control involves not only the whole management level of enterprises, but also many aspects of economic activities. Therefore, enough attention must be paid to the cost control work, and constantly improve the cost contr

2、ol system, and to summarize and popularize various effective methods of cost control, and constantly promote the improvement of enterprise management level.Key words: cost control; cost management1 content of cost control1.1 content of cost controlFirst of all, to see whether the expenditure is reas

3、onable, whether it meets the requirements, can not affect the quality of products under the premise of restrictions. Not only should we control the amount of expenditure so as to meet the prescribed standards of expenditure and the scope of the planned budget, but should also be controlled from time

4、, purpose and effect so as to bring about greater economic benefits.1.2 control the consumption of all kinds of resourcesIn the process of product production, the consumption of various resources is distributed in every link, in which the consumption of manpower and material resources accounts for a

5、 larger proportion of the cost, and generally has a great impact on the cost. Therefore, we must pay attention to control the consumption quota, adhere to the process operation procedures, and promptly solve the problems caused by improper arrangements. Constantly improve the efficiency of use, save

6、 resource consumption, reduce product costs.1.3 control production technology and operation processThe economic activities undertaken by all enterprises include their own characteristics, both in common and in character. Therefore, all kinds of costs have their own characteristics, and the impact on

7、 the cost is not the same, so we must adopt different countermeasures according to different circumstances for cost control. For example: the direct production process, should strictly implement the quota, quota to prevent deviation caused by waste, so as to improve the quality and efficiency, shoul

8、d be as the focus of control; the production preparation process, should be closely connected in time, so as to ensure production and saving manpower, material consumption.2 cost control principle(1) economic principle. This principle means that the costs incurred in the implementation of cost contr

9、ol should not exceed the loss due to lack of control. Economic principles largely determine that we select key factors in important areas instead of controlling all costs equally carefully. Economic principles require cost control to reduce costs, correct deviations and be practical. The cost contro

10、l system shall be able to reveal where a failure has occurred, who is responsible for the error, and ensure corrective action is taken. Economic principle requires the implementation of exception management principle in cost control. The normal cost control can be simple, and pay special attention t

11、o all kinds of exceptions. Economic principles also require the implementation of the principle of materiality. We should focus on important matters, matters very little on the cost of small mantissa, the amount of fees and difference can be omitted. Economic principles also require cost control sys

12、tems to be flexible.(2) the principle of suiting measures to local conditions. The principle of suiting measures to local conditions refers to the fact that the cost control system must be designed individually, suitable for specific enterprises, departments, posts and cost items, and must not copy

13、other peoples practices.The characteristics for the company, refers to the large and small enterprises, old and new business enterprises, development and the relative stability of the enterprise, the industry and the enterprises in different stages of development of the same enterprise, its manageme

14、nt, organizational structure, management style, cost control method and the form of bonus should have difference. For example, the new management of key enterprises is manufacturing and sales, rather than cost; normal business management focus on operating efficiency, to control cost and establishin

15、g cost standards; scale management is the focus of the expansion of the market, to establish a revenue center and formal reporting system; old enterprise scale, management is focused on organizing the consolidation requires careful planning and the establishment of the investment center. There is no

16、 cost control model for all companies.(3) principle of full participation. The cost of any activity in an enterprise should be within the scope of cost control.Therefore, each worker should bear the cost responsibility. Cost control is the common task of all staff, only through concerted efforts of

17、all staff to complete. The cost control of staff requirements are: a cost of desire and cost consciousness, develop cost saving habits, concerned about the cost control results; with the spirit of cooperation, understanding of cost control is a collective effort, not individual activities, must be i

18、n the common goal of concentric cooperation; be able to correctly understand and use the cost according to the control information. In order to improve the work, reduce the cost.In order to arouse the enthusiasm of all staff in cost control, we should pay attention to the following problems: 1. Obje

19、ctive, accurate and applicable control standards are needed. Encouraging participation in the formulation of standards. Let employees understand the difficulties and the actual situation of the enterprise. Stress and rigid control often lead to discontent, and knowing the truth can motivate employee

20、s. Establish appropriate incentives. Calmly handle cost overruns and failures. In analysing cost adverse differences, it should always be kept in mind that the fundamental purpose is to seek solutions to problems rather than looking for criminals.(4) the principle of promoting leadership. Since cost

21、 control involves all staff and is not a welcome event, it must be promoted by the top authorities.The requirements of cost control for enterprise leaders are: pay attention to and fully support cost control. Personnel at all levels for the cost control is seriously dealt with, often depending on wh

22、ether the top authorities fully support. Having the determination and confidence to accomplish the goal of cost. Management must maintain that the objectives or limits of cost control must and can be achieved. The success or failure of cost control is their own success or failure. Have the spirit of

23、 seeking truth from facts. The implementation of cost control, not to be ambitious, but not easy to quick act with undue haste. Only down-to-earth, step-by-step, in order to gradually achieve results. Set an example and strictly control the cost of responsibility.3. Develop cost control standards3.1

24、 establish cost control standards at the organizational level(1) establish vertical cost control standards. The cost plan and reduce the decomposition of indicators, to the grassroots, is the approach taken in the financial staff do a lot of research and repeated work, finally set down the target co

25、st, its real significance lies in the enterprise is now truly to benefit as the center, the staff really aware of the importance of cost, which greatly strengthened the consciousness of cost.(2) setting up horizontal cost control standards. While formulating the vertical cost control standard, the c

26、ost management responsibility, cost plan and relevant indexes should be taken into account in each functional department.A comprehensive grasp of the production conditions and material conditions, familiar with the various functional departments of production and operation ability and utilization de

27、gree, is responsible for the preparation and implementation of production planning and scheduling, balanced production, reasonable arrangement of manpower and material resources, to shorten the production cycle.The supply and marketing department shall be responsible for formulating the raw material

28、 supply plan, organizing the purchase and transportation of raw materials reasonably, preventing the stoppage of work and waiting for materials, avoiding the overstock of materials and reducing the consumption of materials.The financial department is a comprehensive department actual cost control, a

29、nd to implement the basic cost plan and cost budget in the preparation, often plan, supervision and assessment of cost control standard, make the cost control of continuous improvement and development, to enable the enterprises to increase revenue.3.2 establish cost control standards according to ec

30、onomic content(1) control standards for product design and trial manufacture. In product design, it is necessary to consider the reasons for the use of machinery, equipment, raw materials, manpower, power consumption and so on, and promptly find problems and improve them in a timely manner.(2) formu

31、late material cost control. The cost of raw material generally accounts for a large proportion of product costs, and is one of the key points of cost control.(3) setting up the standard of wage, production and cost control. The labor and personnel department shall formulate a reasonable working hour

32、 quota,In statistics and assessment of attendance, wages, bonuses, allowances and other accounting, according to the actual situation of the development of basic standards, Jiangqinfalan, improve the staffs working enthusiasm, wages and benefits are linked to.(4) formulate product control standards.

33、 Product quality and quantity affect not only the convergence and balance between teams and groups, but also the work efficiency, so we should allocate them rationally to improve the quality of products.4 draw attention to the cost control standardsThe methods and standards for establishing cost con

34、trol standards are not immutable in themselves and will change over time. Therefore, in the process, we should pay attention to the following points:(1) the enterprise financial department shall, according to the annual price index, the price situation of major raw materials and the impact on the en

35、terprise, take the price index as the basic basis, revise and adjust the cost control standards in a timely manner.(2) the business planning department according to the status of forecasting and production, every year at the beginning of June and December in conjunction with the financial department

36、 of the cost standard test, if there is a new ability to complete construction projects, the relevant financial sector plan, approved by the standard.(3) all enterprises under the unit effectively reduce costs, the cumulative effective for 3 years, will be used as a cost control standard and put int

37、o production, but at the same time allow 3 years time overflow as the basis of incentives for implementers.What is cost control?Cost control is refers to the enterprise in the production process, in accordance with the established cost targets, planning restrictions, elements to constitute the cost

38、and regulation, timely correct the deviation, control the cost overruns, the actual cost control in the cost plan range. Its control includes material consumption, cost control, payroll cost control, cost cost control.Edit the steps of cost control in this sectionThe basic procedures of cost control

39、 work can be roughly divided into the following steps.(1) setting up cost control standards and establishing standard system of cost and expense. The cost standard is the quantity limit for the expenses, expenses and resources consumption. It is the basis of the cost, expense control and cost assess

40、ment, and it is easy to distinguish the responsibility of the department. There are many kinds of cost control standards, which should be summarized and sorted out in practice so as to form an organic scientific system so as to improve the actual effect of control.(2) establish the organization syst

41、em and responsibility system of cost control. Is responsible by the finance department, establish point cost control responsibility system at all costs, posts, and responsibilities, and regularly check. The formation process of cost and expense shall be strictly controlled and supervised in accordan

42、ce with the standard of cost and expense.(3) the establishment of cost control information feedback system, time limit is the difference between the cost and the standard cost of the actual cost, and control the implementation of feedback to the enterprise decision-making, in order to take proper me

43、asures, organization and coordination of enterprise financial activities, the successful completion of the cost plan.Edit this paragraph to improve the cost control measures1. prepare the cost control(1) strengthen cost accounting and cost analysisFirst, we should treat the auxiliary cost in the pro

44、cess of material purchase. The raw materials in the procurement process, will produce a variety of ancillary expenses such as transportation fees, taxes, before warehousing consolidation costs, reasonable loss during transit, customs import of raw materials will produce customs fees and insurance et

45、c. In accordance with the provisions of accounting standards, these costs are to be included in the cost of raw materials, but in practice should be treated differently, because the accounting theory is discussed in the completely ideal premise, but the actual situation and the hypothesis will be qu

46、ite different. Processing such as customs import materials for transportation and processing of the customs fees, insurance fees, transfer documents is not timely phenomenon occur in practice, between and non-standard business processes, departments of communication, financial personnel do not under

47、stand the terms and conditions of purchase. Shipping documents are usually passed to the financial department for a period of time after the purchase materials are recorded.If the transportation of a unit is contracted to the transportation company for a few months to settle the transportation charg

48、e, the delivery of the document will be slower, as well as the delivery of the documents for customs declaration, import materials, insurance charges and so on. The amount of these charges, some are unpredictable, some actual amount will be different from the contract, such as the receipt of the doc

49、uments, adjust the recorded value of raw materials, it will cause the financial data has been in a modified state. Such treatment is not only tedious, but also impossible in some cases. For such expenses, separate expense items shall be set up as expenses for the period. As the proportion of such co

50、sts in the cost of raw materials in the small, it can not often modify the raw material cost data, simplify accounting, as long as the processing method using the same, there is comparability between the same purchase prices of raw materials. Processing such as VAT, small scale taxpayers due to the

51、procurement of raw materials input VAT is not deductible, so included in the cost of raw materials; and the general taxpayer because of the input tax deductible, not included in the cost of raw materials. There will be no VAT invoice in actual operation, and the input tax will be added to the cost.

52、For those who can not be sure whether the goods can be deducted, it is difficult to deal with. No matter whether the financial officer uses that approach, be sure to keep it consistent.Two is the handling of power costs. Power costs include water and electricity bills. Many enterprises produce water

53、, electricity, Office utilities, dormitories, utilities and canteens, utilities, etc. sharing a water meter or meter, it is difficult to distinguish between the production of water and electricity and other utilities, cost accounting difficult. If the meter is used, the power system needs to be reco

54、nstructed, which is not only larger, but also likely to cost much less than that. For this problem, we can use the method of a certain proportion to deal with the water and electricity charges, but it should be consistent before and after each period.The three is to distinguish between controllable

55、costs and uncontrollable costs. Carry out cost control, only in the relatively accurate accounting premise, cost analysis, in order to find out the existing problems, for the next step of cost control direction. Therefore, in accounting settings, as far as possible to distinguish between controllabl

56、e costs and uncontrollable costs, so that facilitate data collection, analysis and control.(2) formulate a cost standard;The standard of cost and expense is a reasonable reference for the expenditure. Therefore, this standard must conform to the actual situation of the operation, and there is a cert

57、ain amount of pressure which needs to be achieved through hard work. It can be based on cost, historical data, but historical data is only the actual amount of expenditure in the past, and it does not mean rationality. The reasonableness and benefits of expenditure should be analyzed in detail and a

58、djusted according to predictable changes.(3) leaders attach importance to and participate fully, and increase staffs cost consciousnessCost control is a systematic project. It is very important for all departments to cooperate closely and get support from senior leadership. The daily affairs of an e

59、nterprise are carried out by a large number of employees who will directly or indirectly influence the cost level. Therefore, we must strengthen publicity, so that the concept of cost and expense of the hearts of the people, let every employee know that their behavior will also affect the cost of the company.2., strengthen the control of the cost and expe