Chi na's En terprise Cost Man ageme nt An alysis and Coun termeasures Abstract: With the progress and Chin a's traditi onal Cost Man ageme nt model difficult to adapt to an in creas in gly competitive market en vir onment. This paper exists in our country a nu mber of Cost Man ageme nt and fin ally put forward to address these issues a nu mber of measures to stre ngthe n Cost Man ageme nt. Keywords:: Cost Man ageme nt measures
In a market economy conditions, as the global economic integration, the developme nt of in creas in gly fierce market competiti on, corporate profit margi ns shri nking. In this case, the level of high and low bus in ess costs directly determ ines the size of an enterprise profitability and competitive strength. Therefore, strengthen en terprise Cost Man ageme nt bus in ess has become an in evitable choice for the survival and developme nt.
First, the reality of China's Enterprise Cost Management Analysis
Cost Man ageme nt in our country after years of developme nt, has made many achieveme nts, but now faces a new en vir onment, Chin a's Cost Man ageme nt has also exposed some new problems, mai nly in the followi ng aspects:
(A Cost Man ageme nt con cept behi nd the
Chin ese en terprises lag beh ind the con cept of Cost Man ageme nt in pervasive phe nomenon, mainly in Cost Man ageme nt of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the en terprise or eve n only the product ion process at the expe nse of other related compa nies and related fields cost behavior man ageme nt. We supply side, for example. The supply side of the price of the product cost of doing bus in ess, one of the most importa nt motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price in crease in disguise. This in crease in
procureme nt costs, thereby in creas ing commodity costs, making goods less competitive.
The purpose of Cost Man ageme nt from the point of view, many en terprises confined to lower costs, but less from the perspective of cost-effective ness of the effective ness of the means of cost reduct ion main ly rely on sav in gs, can not be cost-effective. In traditi onal Cost Man ageme nt, Cost Man ageme nt purposes has bee n reduced to cut costs, sav ing has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find costreduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline.
In addition, the vast majority of enterprises in the overall concept of lack of Cost Man ageme nt. Most compa nies have a com mon phe nomenon, that is, to rely on finance staff to man age costs. In the impleme ntati on of Cost Man ageme nt process, some compa nies focus only on cost acco un ti ng; some bus in ess leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurre nce of process con trol, can not be replaced cost ing Cost Man ageme nt.
(B Cost Man ageme nt obsolete
First of all, from a Cost Man ageme nt in gen eral and ways of look ing at, not really formed, the system's Cost Man ageme nt methodology, from speak ing, we have proposed the establishme nt of in clud ing cost project ions, the cost of decisi on-mak ing, cost pla nning, cost acco unting, cost con trol, cost an alysis, etc. In the withi n the new Cost Man ageme nt system, but how to make this methodology in a scie ntific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Man ageme nt perspective, Accord ing to the survey, 55.7% of the en terprises use varieties of Fran ce, 42.8% of compa nies use sub-step. The developme nt trend of curre nt world product ion of many varieties of small batch
producti on mode, this mode of product ion batches law applies to product cost. Curre ntly, only 6.2% of Chin a's en terprises to adopt this method to calculate, which in dicates that the orga ni zati on of product ion in Chi na is still relatively extensive, paid insufficient attention to the consumer's personality.
Fi nally, from a Cost Man ageme nt tool to see, eve n though some en terprises to en ter the computerized stage, but the cost of applicati on man ageme nt module level is not high, and many en terprises are still the manual acco un ti ng, in a modern way of tech no logy, In formati on, and this is bound to con stra in bus in ess further enhance the level of Cost Man ageme nt, it is difficult to meet the moder n Cost Man ageme nt of cost In formati on provided by the timeli ness, comprehe nsive ness, accuracy requireme nts.
(C the cost Information, a serious distortion of
In China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mai nly caused by the followi ng reas ons:
First, costing only a focus on materials, labor, manufacturing overhead, ignoring the grow ing in crease in the moder n en terprise product developme nt, the middle of testi ng and trial-a nd after-sales service on a small group of in put costs associated with the content of the product was in complete, does not correctly evaluate the products in the the whole process of life-cycle cost-effective ness. The sec ond is distort ion caused by improper cost ing methods. A high degree of labor- inten sive en terprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or product ion basis for the allocatio n of in direct costs, usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct
labor costs decli ned sig nifica ntly, a substa ntial in crease in the proporti on of manu facturi ng costs, and the n use the traditi onal method of cost computati on will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost
in formatio n to en able en terprises to operate the mistake of choos ing the directi on of products.
Third, to achieve the purpose of artificially adjust the cost of a nu mber of hidde n losses caused by a serious, corporate virtual surplus real loss. In China, some en terprises do not in crease because of Cost Man ageme nt, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performa nee: bus in ess man agers in order to gloss over its man ageme nt performa nee, to in vestors, especially medium and small shareholders have a good expla nati on to take virtual cut costs, in flated ben efits, such as Joa n China source eve nt, Guan gxia eve nt; some private en terprises do not eve n pay taxes in order to tax less, false purchase inv oices, virtual offset value-added tax; in flated costs, pay less corporate in come tax; a nu mber of en terprise Cost Man ageme nt is in chaos, in frastructure work is not solid, it is difficult to accurately acco unt for product costs, and thus disclosed the cost of information is not accurate. (D internal Cost Management of the establishment of the main mistakes
Cost of product ion and operati on activities, a comprehe nsive in dex coveri ng all aspects of management, but also invoIves all levels of personnel. However, a long time, people have bee n the existe nee of a bias, the Cost Man ageme nt as a finance officer for a small nu mber of man agers pate nts, that the cost-effective ness should be han dled by bus in ess leaders and finance staff and to all workshops, departme nts, teams and groups of workers only as a producer, result ing in con trol costs, un dersta nd tech no logy, un dersta nd tech no logy, un dersta nd the finan cial, the majority of the workers as to which costs should be con trolled, how to con trol problems have no in ten ti on also were un able to say in the cost-c on scious in differe nee. Workers that Gan haoga nhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the n ext material without careful pla nning, the n ext corner does not make full use of materials, en ergy and run , risk, dripp ing, and leak is serious. Cost Man ageme nt of the main mistakes made to establish the Cost Man ageme nt bus in ess has lost the man ageme nt of large groups of promise, of course, Cost Man ageme nt work is not really achieve good results.
Second, stre ngthe n en terprise Cost Man ageme nt measures
Cost Man ageme nt for Chin ese En terprises in the problems, we should start the followi ng efforts to stre ngthe n Cost Man ageme nt:
(A the in troduct ion of new ideas - the use of strategic Cost Man ageme nt Strategic man ageme nt is cen tral to the susta ined competitive adva ntage for bus in esses, competitive adva ntage is the core of any Strategy, it ultimately comes from en terprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an
adva ntage, and to what exte nt the problem for superiority to make a choice. This requires the in troducti on of strategic man ageme nt of Cost Man ageme nt thinking, to achieve a strategic sense of the exte nsions to form a strategic Cost Man ageme nt. Strategic Cost Man ageme nt refers to man ageme nt of the specialized approach provides an an alysis of the en terprise itself and its competitors in formatio n to assist man agers and evaluati on of the formatio n of corporate Strategy, thereby creat ing a competitive adva ntage in order to meet en terprises to effectively adapt to con sta ntly cha nging exter nal en vir onment.
(B establish a new con cept
1, establish a system man ageme nt con cepts, the impleme ntati on of a comprehe nsive, whole process of Cost Man ageme nt
The content and scope of the cost of doing bus in ess should not be confined to areas of producti on, man ageme nt n eeds to be with the cha nge, and as the developme nt of man ageme nt developme nt. Cost Man ageme nt should be comprehe nsive, the whole process, and at the desig n stage till the developme nt pla nning stage should beg in to reduce the cost of activities. Moder n en terprise Cost Man ageme nt should in clude the impact on cost cha nges in all aspects of the projecti ons to pen etrate the en terprise, decisi on-mak ing, tech no logy, sales and other areas in all aspects of the en terprise expa nsion.
2, establish the con cept of cost-effective ness, cost forecast ing and decisi on-mak ing levels
Enterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making fun cti ons. Cost Man ageme nt and en terprise's overall effective ness should also be lin ked to the con cept of dyn amic cost-effective approach to cost and con trol issues, from the comparative an alysis of in put and output to look into the n ecessity and rati on ality of the en terprise from the perspective of efficie ncy to determ ine the in creases or decreases in order to con duct a cost ben efit as the cen ter of the dyn amic man ageme nt.
3, establish a sense of inno vati on, tech no logy and in sist on combi ning
The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seek ing mecha nism inno vati on, vibra ncy, in crease scie ntific and tech no logical in put, and the effective use of new tech no logies, new equipme nt, new processes and new materials, rel ying on tech no logy to reduce product cost. Mea nwhile, cost acco un ti ng should be con sidered in the scie ntific and tech no logical content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Man ageme nt, we must impleme nt the tech no logy-drive n econo mic prin ciple of comb ining.
4, establish a people-orie nted con cept, create a cohesive force in en terprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the en terprise, is the main Cost Man ageme nt is to determ ine the cost of key factors. Therefore, to establish a people-orie nted man ageme nt thinking, and arouse people's
in tellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic man ageme nt thi nking throughout the en terprise man ageme nt process from beg
inning to end, so that en terprises can truly become a democratic, huma ne orga ni zati ons, from the huma n heart in order to stimulate every on e's sense of responsibility and willing to devote themselves masters of the spiritual power.
(C the in troduct ion of adva need Cost Man ageme nt - activity-based cost ing and cost- pla nning method
Since the cost of the early 20th cen tury in ceptio n, he has appeared 'sta ndard cost', 'budget control', 'differe nee', 'cost-of-state an alysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting', etc. a series of traditional cost accounting methods. However, i n today's in creas in gly competitive market economy, the traditi onal cost acco un ti ng methods have fatal defects, thus creat ing an activity-based costi ng and cost- pla nning method. 1, Activity-Based Cost ing
Activity-Based Cost ing is based on 'cost driver' as the fun dame ntal basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocati on of costs to the job, and the n tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value cha in as the cen ter of the bus in ess 'operatio nal procedures' fun dame ntal and thorough reform, emphasiz ing the coordi nati on of corporate in ternal and exter nal customer relatio ns, starti ng from the en terprise as a whole, coord in at ing the various departme nts and links the relati on ship betwee n the ask en terprises to material supply, product ion and marketi ng aspects of the operati ons form a con ti nu ous, synchrono us's 'workflow', the elim in ati on of all can not in crease the value of the operatio n, so that en terprises in the state con ti nued to improve and promote en terprise-wide optimizatio n, establish ing competitive adva ntage.
2, cost pla nning method
The cost of pla nning the basic ideas: (1 to full life-cycle-based, market-orie nted
developme nt of target cost. Basic formula is: target cost = expected market price - target profit. (2 product desig n stage the cost of squeez ing. This process can be expressed as the cost of the 'Sett ings - decompositi on - to achieve - (re-sett ing - (re-decompositi on - (ano ther achieveme nt - .................... ', and repeatedly as well as en dless, un til it reaches target cost. (3 the cost of producti on at the manu facturi ng stage decompositi on and pressure tran smissi on. The target cost pressures refi ned to teams and groups, and eve n in dividuals and ven dors. (4 pre-producti on phase of the feedback con trol. Through trial and feedback from the product ion process and timely leak fill a vaca ncy, stre ngthe n in ternal man ageme nt, improve cost con trol
man ageme nt through a variety of incen tive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5 The target cost optimizatio n. Product to meet the n eeds of market competiti on must be con sta ntly adjusted and optimized so that the cost of sett ing goals to keep up with the pace of tech no logical and market cha nges, so that the cost of the en tire pla nning process to form a complete cycle, continu ous improveme nt, and con sta ntly perfect, and always be able to adapt to the cha nging market. (Iv computer tech no logy in En terprise Cost Management At present, the computer is an indispensable tool for economic life, to moder n in formatio n tech no logy-based Cost Man ageme nt Cost Man ageme nt in formatio n system has become a symbol of moder ni zati on. 1, the software applicatio n LOTUS, EXCEL and other spreadsheet software has a powerful form process ing, database man ageme nt and statistical charts process ing function s, is com monly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficie ncy, use of these software can be easily and quickly assist man ageme nt in cost project ions, decisi on-mak ing, and can con trol the process of impleme ntati on of the mon itori ng an alysis, received good results. Bus in esses can comb ine their own characteristics, commissi oned by software developers for their costs of develop ing a more professi onal man ageme nt software. 2, the applicati on of The network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely
transmission of a variety of cost in formati on, and can in teractively com muni cate with the outside world, learn from each other and promote the applicatio n of various Cost Man ageme nt tech niq ues to achieve Cost Man ageme nt objectives. (E to take measures to en sure cost-effective in formatio n Compa nies should establish a sound in ternal con trol system, through acco un ti ng and other bus in ess processes con trol, help reduce the occurre nee of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required docume nts must be recorded aga inst previous audit, the certificate of tran sfer must follow certa in procedures, to the rec on ciliati on table cards and check ing acco un ts. Through these means of con trol, it is possible to reduce the in cide nee of errors to en sure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable. Enterprises also need to improve the man ageme nt and acco un ti ng staff of professi onal ethics. The main body of the impleme ntati on of the system is the en terprise man agers and decisi on-mak ing
participation in the operation of accounting personnel, in the generation and provision of releva nt in formati on,
on one hand to enhance the legal aware ness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsibility and sense of resp on sibility to maintain professi onal con scie nee, econo mic objectives of en terprises and man agers to enhance the double moral sta ndards. In additi on to stre ngthe n the market research and in formatio n feedback in the Cost Man ageme nt applicati ons. In formati on as a bus in ess activity is an importa nt factor in the cost man ageme nt an in tegral part of. With econo mic developme nt, en terprise cost man ageme nt level, with the developme nt of the situati on can improve, operatio n can proceed smoothly, to a large exte nt also depe nds on the level of the cost of feedback. Therefore, the en terprise cost man ageme nt must also adapt to this objective, con ti nu ally improve the level of in formati on man ageme nt, seize the opport unity to truly become the stro ng market competiti on.
因篇幅问题不能全部显示，请点此查看更多更全内容