COST FOR CONTROL_第1頁
COST FOR CONTROL_第2頁
COST FOR CONTROL_第3頁
全文預覽已結束

下載本文檔

版權說明:本文檔由用戶提供并上傳,收益歸屬內容提供方,若內容存在侵權,請進行舉報或認領

文檔簡介

1、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

2、 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 potentia

3、l, 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

4、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 ac

5、tivities 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

6、, 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 o

7、rganizational 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

8、 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 eng

9、ineering, 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 engineer

10、ing, 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 app

11、roach, 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? shoul

12、d 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

13、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 co

14、ntrol? 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

15、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 c

16、ost 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 t

17、ell 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 examin

18、ation, 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, na

19、mely 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

20、 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

溫馨提示

  • 1. 本站所有資源如無特殊說明,都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請下載最新的WinRAR軟件解壓。
  • 2. 本站的文檔不包含任何第三方提供的附件圖紙等,如果需要附件,請聯系上傳者。文件的所有權益歸上傳用戶所有。
  • 3. 本站RAR壓縮包中若帶圖紙,網頁內容里面會有圖紙預覽,若沒有圖紙預覽就沒有圖紙。
  • 4. 未經權益所有人同意不得將文件中的內容挪作商業(yè)或盈利用途。
  • 5. 人人文庫網僅提供信息存儲空間,僅對用戶上傳內容的表現方式做保護處理,對用戶上傳分享的文檔內容本身不做任何修改或編輯,并不能對任何下載內容負責。
  • 6. 下載文件中如有侵權或不適當內容,請與我們聯系,我們立即糾正。
  • 7. 本站不保證下載資源的準確性、安全性和完整性, 同時也不承擔用戶因使用這些下載資源對自己和他人造成任何形式的傷害或損失。

評論

0/150

提交評論