Material costs account for a high proportion of enterprises, how to control them?

Under normal circumstances, the cost of materials accounts for 60%-80% of the cost of products, and to truly control the cost of materials, there are mainly the following points: 1. Start from the purchase of materials: learn more about the market, have a more complete understanding of the market of materials, and then "shop around", starting from the first-class business, quality, payment period, transportation, etc., good quality can reduce the consumption of materials and reduce procurement costs; 2. Start with the production process of the product

Streamline the production process, eliminate the waste of materials and energy in the production process, improve production methods, improve technician skills, and reduce material consumption; The control of material cost is mainly from: before--procurement of materials, during the matter - material consumption, can do these two points, then the material cost of the product can be well controlled. If satisfied,.

The high proportion of material costs in the cost of products indicates that your tax burden rate is low, and if the products produced have low added value, there is no way, they can withstand the audit to verify. However, the first thing you need to check is whether the depreciation is correctly accrued, whether the accrual of wages is reasonable, whether there is a low accrual, whether the transportation costs are paid through the off-the-books account and not included in the cost, whether the sales are reasonable, whether there is a transfer ** phenomenon, or deliberately low invoicing sales to the other party, whether the income is recorded, etc., the above self-examination is no problem, you can stand the test of the audit, and you do not need to weigh the tax burden through the so-called control.

The control of the cost department refers to the planning, restriction and adjustment of the elements that constitute the cost and expense in accordance with the established cost and expense objectives in the process of production and operation, and timely corrects the deviation, controls the cost overrun, and controls the actual consumption within the scope of the cost plan. The content of its control includes material consumption cost control and wage cost control.

The basic procedures of cost control can be roughly divided into the following steps.

1) Formulate cost control standards and establish a cost standard system. The cost standard is the quantitative limit of various expenses and resource consumption, which is the basis for cost control and cost assessment, and is convenient for distinguishing departmental responsibilities. There are many kinds of cost control standards, which should be constantly summarized and sorted out in practice, so that they can form an organic scientific system to improve the actual effect of control.

2) Establish an organizational system and responsibility system for cost control. That is, the financial department should be responsible for establishing a cost control responsibility system at each expense occurrence point, fixing posts, people, and responsibilities, and conducting regular inspections. The formation process of costs and expenses shall be controlled and supervised in strict accordance with the cost standards.

3) Establish a cost control information feedback system, and accurately feedback the difference between the cost standard and the actual cost and expense, as well as the implementation of cost control to the enterprise decision-making level, so as to take measures in a timely manner, organize and coordinate the financial activities of the enterprise, and successfully complete the cost plan.

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The proportion of materials increases but the unit material cost decreases: Procurement is the primary link in the work of an enterprise, and controlling the cost of material procurement is crucial to the business performance of an enterprise. The decline in material procurement costs not only reflects the decrease in cash outflow of enterprises, but also directly reflects the decline in costs, the increase in profits, and the enhancement of enterprise competitiveness.

The proportion of materials has increased, but the cost per unit of materials has decreased.

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The proportion of materials increases but the unit material cost decreases: Procurement is the primary link in the work of enterprises, and controlling the cost of material procurement is crucial to the business performance of an enterprise. The decline in the purchase cost of materials not only reflects the decrease in the cash outflow of the enterprise, but also directly reflects the decline in the cost of the cluster, the increase in profits, and the enhancement of the competitiveness of the enterprise.

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The cost of materials increased by 8% year-on-year, but the cost of unit materials has decreased by yuan, is this normal, the price increase of raw materials has led to an increase in the proportion, and the cost of unit materials should not be increased.

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It's a drop pro. But the problem is that the proportion has increased, but the unit material cost has decreased, what are the reasons for this situation?

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The decline in material procurement costs not only reflects the reduction of cash outflow of enterprises, but also directly reflects the decline in costs, the increase in profits, and the enhancement of enterprise competitiveness. [Happy this cong] <>

Answer] :d error in item a, for materials that do not have a consumption quota, the method of plan management and side trembling according to the finger and vertical standard control is implemented. Item B is wrong, for some small and sporadic materials such as steel nails, steel transportation and broken wires, you can use lump control.

Item C is incorrect, and the material cost control is also in accordance with the principle of "quantity and price separation".

Normally, the material. Expenses. Occupy.

The cost of the product. of 60%-80%, and to really do it.

Control the material. Fees, mainly the following:

1. Start with the purchase of materials: learn more about the market and the cavity of the materials.

Market**. There is a relatively complete understanding, and then "shop around", from the **business**, quality. Payment period, transportation, etc.

Aspect. Starting with good quality, good quality can reduce the consumption of materials and reduce procurement costs;

2. Start from the production process of the product: streamline the production process, eliminate the waste of materials and energy such as "running, running, dripping, and leaking" in the production process, improve production methods, improve technician skills, and reduce material consumption;

The main way to control the cost of materials is to start with: beforehand - procurement of materials, in the middle of the round - material consumption, can do these two points, then the material molding of the product can be well controlled.

If satisfied,.

Ensure the completion of technical and management measures for the construction of the project.

The project management department and the company implement the project contracting management model, the project department is the main body of the implementation of the project, the construction period, quality and cost of the project are fully responsible, through the systematic management of the construction of the project, to ensure the construction period, ensure the quality, reduce the construction cost, and improve the economic benefits of Zongchang, therefore, the project department at all levels of personnel should strengthen economic awareness, strive to reduce the construction cost, and ensure that the work content within the scope of the construction of the project is completed. The following technical and administrative measures are taken:

Section 1 Technical measures to ensure the completion of project construction.

First, according to the first reasonable control of the project cost.

1) The project department of our company carefully surveys the construction site, carefully calculates and analyzes the characteristics and actual situation of the project, strengthens the management of all aspects of the construction, controls various factors that affect the cost of the project, formulates a reasonable construction period, and reduces the project cost to a reasonable range.

2) Strictly grasp the material pass.

For building materials, we should shop around and choose high-quality and low-cost materials. Carry out economic comparison and selection of raw material transportation and determine the economic and reasonable transportation plan. Use new technologies to reduce consumption and control material costs within the bidding price.

3) Scientifically organize construction and improve labor productivity.

Arrange the plan carefully and scientifically, skillfully organize the connection between the processes, reasonably arrange the labor force, so that the work is not stopped, the work is not nested, and the construction is organized in strict accordance with the approved construction network planning drawing. Create conditions to shorten the construction period of a single project and support the cost of manpower, machinery, turnover materials and so on. In the construction, advanced construction technology and methods are adopted to improve the level of mechanized construction, and strive to meet the requirements of reasonable labor organization, good production efficiency, high mechanical utilization rate and advanced technology.

To achieve less input and more output, Nazen maximizes the potential of the enterprise.

4) Improve and establish various rules and regulations, strengthen quality management, implement various safety measures, and further improve and implement the economic responsibility contracting system and cost accounting system. In every link of the construction process, the responsibility system and economic means are used to effectively strengthen management, so that the materials are cleared after the completion of the work, so as to reduce costs, improve economic benefits, establish cost management in a controlled state, and correct deviations in time. Fully mobilize the enthusiasm of the masses, carry out labor competitions, and improve their dedication and sense of responsibility.

Rework losses due to quality problems and economic losses caused by safety accidents are never allowed.