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Costs generally refer to the various capital expenditures incurred by enterprises in production and operation. The cost can comprehensively reflect the quality of the enterprise's work, and is an important lever to promote the enterprise to improve the level of operation and management. Costs refer to the expenses incurred by an enterprise in the process of operation and management in order to obtain operating income, which are divided into basic business expenses, other business expenses, management expenses and financial expenses.
The cost of an enterprise, in terms of its economic substance, is the equivalent of the value of the two parts of C + V in the value composition of the product, which is expressed in monetary form, that is, the sum of the funds consumed by the enterprise in the operation of the product.
Measures to control costs and expenses:
Save material consumption and reduce direct material costs.
Increase labor productivity and reduce direct labor costs.
Implement quota management to reduce manufacturing costs.
Strengthen budget control and reduce period expenses.
Implement comprehensive cost management to reduce the cost level in an all-round way.
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Forehead. Just your question.
It's time to write an article**.
Let me make a few brief points:
1. Improve the talent incentive mechanism and strengthen the cost awareness.
2. Improve the material turnover rate and strictly control the storage cost.
3. Build an effective material procurement cost control system.
4. Improve the marketing performance evaluation system and control the occurrence of returns.
5. System analysis and comprehensive control to achieve the integration of the first chain.
6. Establish a scientific and reasonable logistics cost accounting system.
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The method of controlling costs and expenses of enterprises is as follows:
1. Reduce daily expenses. The company's daily expenses adopt the budget approval system; All departments strictly practice economy and strictly control operating expenses. The business expenses of each department shall be strictly implemented in accordance with the company's standards, and the business expenses exceeding the standard shall not be reimbursed.
2. Reduce the cost of material procurement. Procurement personnel to improve bargaining power, under the premise of ensuring quality, procurement personnel to timely understand and grasp the market information, insight into the trend of material changes, in order to choose a reasonable procurement time.
3. Improve resource utilization and turnover rate. The principle of first-in-first-out is adopted for material delivery, so as to avoid material loss and damage caused by too long storage; The warehouse should accurately grasp the reasonable amount of inventory reserves, formulate reports on inventory materials, avoid the backlog of inventory materials, and improve the utilization rate of materials.
4. Improve work efficiency. Strengthen human resource management and make the best use of talents; Improve work efficiency, use eight hours, use eight hours, and reduce relative costs; Strengthen the technical transformation of equipment, improve the mechanization level of product production and engineering construction, and reduce labor costs.
5. Strengthen fund management. The finance department reasonably allocates funds according to the company's monthly, quarterly, annual plan and management regulations on fund allocation, and reduces the cash in hand to a minimum; Follow the principle of "early collection and late payment"; Rational use of the payment cycle of loans and accounts payable.
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1. The cost accounting process must be in line with the company's operating conditions, can not completely copy the previous work process, maybe this process is quite suitable in this company, but in another company will have problems, to make appropriate modifications, each company's corporate culture, business methods and strategies will be different, can only try to use the existing manpower and material resources to cooperate with the company to improve the accounting process, there is no accounting process, must find a way to formulate, which is the basis of cost accounting;
2. The cost data must be accurate, that is to say, the cost work must be rigorous, and the cost data must stand up to scrutiny, otherwise when the decision-making layer makes decisions according to the report provided by the cost personnel, there will be deviations, and each time it is made, it is necessary to check it again, it is best to make a standard cost table, and check the cost of the cost, and find the reason for the difference where there is a difference, so that you can determine whether the cost you make is accurate;
3. Because we are only financial personnel, and cost control is the focus of the company's operation, which requires the active participation of all personnel of the company, so we need the strong support of the company's decision-makers in this aspect to implement.
4. The daily cost work should be meticulous, do not be afraid of trouble, one is to respond to the temporary needs of the decision-making level, and it is also a very effective way to quickly grasp the cost composition.
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