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The main goal of modern cost management is to obtain economic benefits and achieve sustainable competitive advantage, and to look at costs and their control with a new concept of understanding - cost-effectiveness. All cost management activities of the enterprise should be based on the concept of cost-effectiveness as the dominant idea, from the comparative analysis of "input" and "output" to look at the necessity and rationality of "input" (cost), that is, to strive to pay as little cost as possible, create as much use value as possible, and obtain more economic benefits for the enterprise. Here, it is worth noting:
There is a difference between the concept of "pay as little as possible" and "spend less, reduce costs". "Minimal cost as much as possible" is not about saving or reducing costs. It is the use of cost-effective concepts to guide the design of new products and the improvement of old products.
If, on the basis of the investigation and analysis of market demand, it is realized that if a new function is added to the original function of the product, the market share of the product will be greatly increased, and then a part of the cost will be increased accordingly to realize the new function of the product. As long as the increase in this part of the cost can improve the competitiveness of the company's products in the market, and ultimately bring greater economic benefits to the enterprise, this cost increase is in line with the concept of cost-effectiveness.
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Contract cost refers to the expenses incurred in connection with the construction of a contract, including the direct and indirect costs incurred from the beginning of the contract to the completion of the contract. The "direct expenses" referred to here refer to the expenses incurred for the completion of the contract and can be directly included in the contract costing object. "Indirect expenses" refer to the expenses incurred for the completion of the contract that should not be directly attributable to the contract costing object but should be allocated to the relevant contract costing object.
The contract cost administrator is mainly the person who manages, counts and calculates the contract cost.
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A contract administrator is a person in a company who is engaged in contract drafting, negotiation, management, registration, and filing, and generally requires professional legal knowledge and business knowledge of the industry.
The main responsibilities of the contract administrator are:
1. In accordance with national laws and regulations, formulate the implementation rules for the management of the company's economic contracts, and implement them after approval;
2. Responsible for the drafting and preparation of major foreign economic contracts, strictly grasp the signing standards and procedures, and correct problems in a timely manner;
3. Propose applicable economic contract texts and implementation plans and train relevant grassroots personnel;
4. Track the contract performance of the department and urge it to perform as scheduled, summarize the overall situation of the company's contract implementation and put forward corresponding suggestions;
6. Supervise and inspect the performance of the contract failure of the head office and each branch;
7. Establish a contract management ledger and keep the special seal of the contract;
8. Control the scope of transmission of copies of the contract and keep the company's trade secrets.
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The task of a cost administrator is mainly to manage costs and control costs. The task of cost accounting is mainly to carry out cost accounting and provide internal and external cost accounting information.
The cost manager does not necessarily do cost accounting, but in order to manage costs, he must obtain the results of cost accounting, that is, cost information.
1.Comply with various financial laws, regulations, and enterprise accounting systems, and conduct accounting for the company's economic business according to the basic accounting work specifications.
2.Responsible for the preparation and entry of accounting vouchers and the registration of accounting accounts to ensure that the documents are complete, the procedures are complete, and all elements are accurate.
3.Accounting for all revenues, costs, decorations, models, etc. of the company; Generate vouchers for the income of the branch every day, check with the ** table, income, fund balance, etc.; Accounting for departmental profits at the end of the month; Accounting and management of distribution customers, contracting stores and franchisees, calculating their business results, various awards and subsidies; Depreciation of fixed assets is withdrawn; Amortization of decoration costs and freight, and handling the reimbursement business of the headquarters.
4.Responsible for the purchase, registration, issuance and storage of various invoices, as well as the sorting of accounting files.
5.Responsible for tax administration, according to the time specified by the tax department to declare and pay taxes. Responsible for the company's annual inspection, business license change, etc.
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1. College degree or above, major in accounting, finance and other related majors, holding accounting qualification certificate and other related financial certificates;
More than 1 year of financial management experience in general taxpayers and financial management experience in industrial enterprises is preferred;
3. Understand Kingdee and other financial software, and be proficient in using various office software;
4. Proficient in manufacturing cost accounting methods, processes and systems, proficient in using financial software to prepare financial statements, 5. Familiar with national finance and taxation and other relevant laws and regulations, and have good organizational management, communication and coordination and financial analysis skills;
6. Strong principle, conscientious and responsible, honest and self-disciplined, honest and steady, with strong team spirit.
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