On the cost control

Abstract: Control of the cost of doing business, put forward to achieve effective cost control measures, and ultimately improve the competitiveness of enterprises.

Keywords: today's businesses; cost control; competitive

1 to enhance the success of cost control, cost accounting is an effective way to

 1.1 to enhance the control of material consumption
(1) from the source to enhance the materials management and approval of plans, so in advance control.

End of each month next month is expected to be required for each unit of material consumption reported authorities, departments and units in accordance with the signed contract and settlement of the internal cost of each unit is expected to consumption, material consumption for each unit issued a plan for the unplanned materials required for temporary tasks, the units must also report it to the competent department for approval before being handled. 
(2) to strengthen the material on-site inventory management.

File management system to establish large-scale materials. A large amount of individual, large-scale materials be important to create the file, the input from the materials, use, transfer and other processes to monitor all the registration files, dynamic management, while large parts of the various estimates life of less than life, on the analysis of the causes, is a man-made causes of price of compensation, so as to improve the rational use of materials on a large sense. by type or amount of material to plan and manage the implementation, responsibility to the people, and approved for the classification of the best material inventory reserves to reduce the capital stock of the occupation.

(3) regulate and strengthen the management of materials requisitioned, to do something to control the material requisitioned.

① receive the material, the use of strengthening the management, mainly to see the requisition and on-site to view a combination of approaches, whether the material beyond the scope of focus from the material sending and receiving record-keeping is standardized, the recipients of public and private management of dual-use items are strict, the units using requisitioned material is timely, the existence of small areas such as inventory management.

② to establish new system of materials cross-old leader for residual-value items, you must create a new system to pay the old collar; for the old items should be returned without return, and never allow to receive new items. 
③ material used to strengthen the management of assessment, mainly from the management of innovation, energy saving, consumption of fixed implementation is in place, the problem is identified and timely corrective and other aspects of assessment, the purpose is to promote the rational organization of the unit construction, to reduce losses and waste materials, play repair old role.

(4) of the material planning and analysis of actual consumption of assessment, do post-analysis evaluation of materials requisitioned.

Authorities according to the following indicators of monthly consumption for each unit of assessment materials, such as: materials, analysis of planned and actual consumption, energy saving targets, the implementation of fixed consumption, management, analysis of innovation in areas such as assessment, a reasonable reward and punishment system, so that penalties and justice. these indicators and the wage distribution units linked to the implementation of the monthly assessment of the total assessment of the total year-end cash and cash system, while the results of the examination to fulfill the internal bar public enterprise for publication, to increase the transparency of assessment. 
1.2 to strengthen the control and management  wage
As the long-standing "human concept" wage management in enterprise cost management has always been a weak link, but salaries and wages cost accounting in the enterprise to occupy a very important position, therefore, strengthen the management of wage control is the cost of control is another important part.

(1) reasonable posts and setting a quota, to ensure control of the premise of labor productivity of labor input.

Reasonable posts and setting a quota is to strengthen the employer-based management, but also to save human labor, reducing labor costs of the basic work in this regard the most important work is that companies must invest more manpower and resources to set up a reasonable position and with the right people, combined with the entire production process, make timely adjustments as necessary to achieve reasonable posts and setting a quota, control of labor input purposes.

(2) the overall objective to develop wage, according to a reasonable decomposition of the overall goal.

Enterprises in the development of the overall goal of the annual wage, you must adhere to the per capita rate of wage growth is lower than under the principle of the development of labor productivity, then the overall goal for the wage base will break down to the internal units, so as to achieve the purpose of payroll control in no major changes in production and operation situation, the annual payroll will remain basically unchanged. 
(3) wage and sales revenue, and costs linked to the level of consumption.

In determining the total payroll and the decomposition of various units within the target, the target needs to be established wage and cost of sales revenue targets and indicators linked to consumption, in order to achieve wage and sales revenue, and costs such as increased or decreased coordination purposes, thereby serve to strengthen the role of wage management control. Links to free download http://www.hi138.com 1.3 enhanced cost management during the control unreasonable expenditure 
Enterprise management fees, sales charges and other indirect costs as period costs, the overall cost of the enterprise level to occupy half of the share or more. In order to strengthen the management of three cost control, in addition to the above-mentioned expenses on the cost management control through the budget, but also the specific needs of some of the details of expenditure on strengthening the control and management.

(1) costs incurred by the enterprise nature of the costs into fixed costs and variable costs.

Because fixed costs are relatively stable in the period of time, so the cost should focus on strengthening the various aspects of the approval of changes in expenditure management.

(2) expenses for the storage of daily discussion.

For businesses spending more for the daily consumption items, no special circumstances, be taken out of storage in the form of settlement, shall be reimbursed in cash settlement. 
(3) the use of fixed calls and other forms of subsidies.

For calls, the car costs take the form of subsidy to be fixed expenditures, in order to remove the tax-related risks can be taken within the fixed subsidy way ticket reimbursement.

(4) the fixed cost of sales and commission approach.

For the cost of sales, according to the amount of sales and back Hook, according to a fixed royalty of settled, and in order to remove the tax-related risks, but also take in a fixed range of ticket reimbursement method.

(5) expenses strict approval system.

Establish a strict approval system and reimbursement of expenses, the reimbursement of costs into the cost assessment and non-assessment for examination expenses, all expenses must be within the budget does not allow any adjustments and changes; assessment of costs for non- must be approved by the people responsible for direct or person with similar authority can only apply for approval for some important expenses, such as hospitality, conference fees, advertising fees, agency fees, must be approved by the people responsible for the internal audit department on a regular basis the amount of the budget of various departments and actual expenses for audit, cost plans and actual expenditures to ensure the reasonableness and fairness.


2 strengthen the monitoring is to ensure a strong cost control

Strengthen the monitoring of two aspects, one cost accounting, analysis, assessment; second audit controls.

2.1 cost accounting, analysis, evaluation 
The first is cost accounting, which has been discussed in detail above.

Second, cost analysis, cost accounting is based on cost data provided and other relevant information, compared with the current cost of the project, usually the structure of the product cost variance analysis to determine and analyze the causes of differences, to identify cost overruns responsibility to take measures to improve production and management, reduce costs, increase economic efficiency.

Once again, cost assessment, which is in the cost analysis, based on the regular cost of implementation of the plan for evaluation and assessment of enterprise should regularly produce various functional departments to develop a cost plan analysis, assessment, and with the "reward system "The combination, so that" meritorious award must have had must be punished, "the only way to increase staff awareness of cost control, implementation plan to fully mobilize the consciousness of employees, provide for the basis for a new round of cost control.

2.2 Audit Control 
Audit control mainly refers to the internal audit Internal audit in a variety of business activities within the organization and control system of independent evaluation to determine whether the implementation of the measures imposed, reasonable and effective achievement of targets. Internal audit generally include internal financial internal audit and management audit, in addition, also may be an external audit firm to audit.


3 to strengthen liquidity management is an important means of cost control company

 3.1 accounts receivable control
Accounts receivable has become an important aspect of cost control. To reduce accounts receivable in the ratio of current assets, prevent the formation of bad debts, reduction of unnecessary losses. Receivables control, two main aspects: First of all one by one dealer credit analysis, established only for the actual situation of the enterprise, but also the interests of a win-win for the dealer's credit policy; second is to do clean-up of accounts receivable, monthly reconciliation to take confirm the claims work to achieve to reduce business losses and control costs.

 3.2 Inventory Control
Company based on the annual production plan to develop a more reasonable limit of capital stock, the implementation of total control, from time to time for analysis and control, adhere to twice a year to carry out a comprehensive inventory and business property and materials for monthly inventory statistics, the stock is moving towards reasonable. Links to free download http://www.hi138.com