成本控制外文文献[指南]

成本控制外文文献[指南] 成本控制外文文献 DR Campbell, M Campbell- CPA JOURNAL, Adding significant value with internal controls Under the condition of socialist market economy, enterprise production and business operation in order to obtain good economic benefit is the purpose of and constantly improve the enterprise overall quality, in the process of seeking good economic benefits, strengthening cost management and control, continuously reduce the product cost is an important method and means. So, small and medium enterprises how to reduce the product cost? From the following several aspects: 1, in recent years, rising raw material prices, energy prices had a great influence on the rising cost of. How in the presence of these unfavorable factors reduce costs, improve efficiency? Enterprises must establish the concept of the technical transformation is an important approach to reduce cost through technological transformation, to adopt new technologies, new processes, new materials, improve product technology content and paves the way to reduce production costs. One is to put special emphasis on technology reform, actively adopt new technology, new technology, saving energy and reducing consumption, fundamentally reduce the consumption of raw materials, in product quality goals are met at the same time, ensure to achieve the goal of cost control; The second is the implementation of the technical improvement project construction should be pay attention to reduce the project construction cost, pay attention to get more rewards with less investment. 2, deepen enterprise reform, and constantly stimulate the worker's labor enthusiasm, improve staff quality, set up to adapt to highly efficient operating mechanism of market economy, is also an important link to reduce costs. Each enterprise should deepen reform as an important work of authors efficiency. First, to reform the personnel system, breaking the boundaries of cadres and workers, reflect ", competent, work well "principle of choose and employ persons, integrate recruitment and appointment system of the personnel system, optimize the combination of labor and competition, superior bad discard, do" almighty, came to claim down ", so as to arouse the enthusiasm of staff, improve labor productivity, the enhancement enterprise staff's work sense of responsibility and sense of crisis, mobilizes all cadres and workers into the authors efficiency work. 3, however, the quality of the product and the product cost has a very close relationship. Under the condition of the competition is fierce, whose products are of good quality, who are competitive, product has the market, won't take up too much money; Products with high quality and not defective items or less, can directly reduce the production cost; Product quality is high, can according to the principle of quality, sold at higher prices, relative cost reduction in the proportion of sales revenue; Products with high quality and can win more customers, increase sales directly, reduce the cost of sales; Product quality is high, in fact also saves energy and raw materials; Product quality is high, can save labor and management fees, this will definitely reduce the cost. Be very pay attention to improve the quality of products, therefore, the enterprise one thousand party hundreds of strict product quality. 4, asked whether research forced this adopt quality management, the leadership of the enterprise the factory director (manager) to personally stresses quality, forming quality management network, feedback the quality information every day, quality analysis and control the quality cost; To have strict standard of technology, affecting the quality of the product supply, production, sales and so on each link of the system of quality management, do not meet the requirements of the quality of raw materials into the factory not purchase and do not conform to the requirements of the quality of semi-finished products do not flow into the next procedure, unqualified products are not the factory; To enrich your power quality management, perfect quality management system, set up professional inspection team, establish self-inspection, mutual inspection and quality detection system that combines ZhuanJian and standards, strictly control product quality, quality management should be brought into the assessment of economic responsibility system at the same time, promote quality of wages, punishing inferior scrap rate allocation principles. 5, to reduce the cost, must seize to manage this class. Companies to implement target cost management combined with economic responsibility system, strengthen the cost accounting, in production, supply and sales, finance and so on each link to strengthen the management, the production cost of raw materials, auxiliary materials, fuel, power, salary, manufacturing expense, administrative fee, etc of each elaboration to the unit product cost, cause the cost accounting in workshop, into the team, to the head. Formed into the static control for dynamic control, full, whole process and comprehensive cost control pattern, the specific actions to reduce the cost to every worker. On this basis, one is to strengthen supply management, control the cost of materials. Enterprises should formulate purchasing raw materials to control the price catalogue, a price comparison shopping, shop around, choose and buy, do homogeneous buy low price, same price to buy, homogenous same price, can use domestic instead of imported, in order to reduce costs; Second, must strengthen the material management, reduce the consumption of materialized labor. Material reserves and consumption of high and low, directly affect the product cost rise. 6, therefore, the enterprise must from the material consumption quota formulation to the issuance of materials have strict control, for raw materials such as the consumption of various goods and materials supplies, in the order quantity and inventory controls key aspects such as reserves, should according to the principle of application, timely, complete, economic use plan issued, and combined with financial revenue and expenditure plans, contracts, into the assessment of economic responsibility system, prevent all kinds of unnecessary waste, to achieve reasonable storage, use of materials, reduce cost, improve efficiency, to ensure the production of both reasonable needs, and reduce capital takes up; Third, strengthening marketing management, reduce the cost of sales. To strengthen law consciousness of the sales staff to strengthen sales management, the combination of business in each sale happen before, to the customer's operating conditions and honour ability serious investigation and approval, not to "trade" and "gentleman's agreement", avoid unnecessary economic loss, the business personnel's salary, bonus, poor travelling expenses, benefits, fees and handling charge, short-distance transport, transit link costs in line with both to save, and to mobilize enthusiasm of the principle of corresponding management measures. 7, therefore, enterprises should establish and improve the financial supervision system, establish plant for silver, and can reduce costs by implementing simulation market accounting, cost control to improve the economic benefit, avoid unplanned, spending money top, long PiTiao PaoMaoDiLou phenomenon serious and funds resulting in approach in the funds use at no cost, strictly to strengthen the control of funds, make the staff felt the pressure of market competition, by several accounts for everyone to take charge of financial management, in particular to strengthen the administrative fee and some service cost accounting, including management of administrative costs, travel, office, etc. In this respect will have to be borne according to the different nature of work, the accounting base of cost of each head to control the inspection, each pencil, each piece must be listed in the contract sum. Optimization of product structure. The product is popular with the market of an enterprise, is basic premise to reduce costs. If can not sell the products of an enterprise, cause backlog, far from reducing the cost. Only product variety, product structure is reasonable, can meet the needs of different levels of consumer, just have a stable market, to reduce inventory capital takes up and products, to speed up the turnover of funds, only a reasonable product structure, to accelerate the spread of products, diversification management, accelerate the market penetration, and improve the relative share of the market, so as to achieve the goal of cost reduction. So that each enterprise must recognize their own deficiencies in the production and business operation, serious analysis, assess the situation, timely to change the production and business operation strategy, the market situation is bad, backlog occupy products more products to limit production and conversion of funds, the selection of leading products through advanced technology, improve the mechanization and automation level of production, a series of measures such as strengthening production scheduling command to increase production, to reduce the product cost in the fixed expenses such as depreciation and interest. Also must constantly innovation, optimize product structure, to take "no I have you, you have me, you I'm fine, are you fine I go" the strategy, increase the designs and varieties, to develop new products, tracking the world development trend, combined with the needs of different regions, different levels of consumer, forming different product structure, make the product market is gradually expanding.