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Business enterprise cost management

2019-12-18 来源: 51Due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- Business enterprise cost management,供大家参考学习,这篇论文讨论了商贸企业的成本管理。商贸企业的成本管理,应该由事后核算转变为全供应链的计划、控制、核算、分析、考核。根据企业自身情况选择合适的方式进行成本核算,同时要注重员工培训和培养,通过考核查缺补漏完善管理流程。

The cost management of commercial enterprises should be changed from post-accounting to the planning, control, accounting, analysis and assessment of the whole supply chain. According to the enterprise's own situation to choose the appropriate way to carry out cost accounting, at the same time to pay attention to staff training and training, through the assessment of deficiencies to improve the management process.

In enterprise management, financial management is an important part, and commercial enterprises have the characteristics of a large number of commodity varieties, inventory cost occupation amount, cost management is the most important part of enterprise management. Who can greatly reduce costs, who can get more profit space, who has the capital to adhere to and develop. So how do you reduce costs? How to combine cost control with enterprise strategy to find appropriate methods? This is the question that every enterprise should ponder deeply.

Traditional cost accounting refers to the cost management, is refers to the object based on cost calculation, in accordance with the laws and regulations and the requirements of enterprise management, the use of accounting system, adopting appropriate cost calculation method, actually occurred in the process of operating costs in accordance with the relevant provisions of the cost of project income calculation, the collection and distribution, make the total cost of the different cost calculation object and unit cost and pass it to the user's cost management activities. This kind of management emphasizes the actual occurrence, manages what has happened, and only pays attention to what happened in the operation process, ignoring the application of planning, control, budget, analysis, assessment and so on in the management.

Business enterprise cost includes purchase cost, inventory cost and sales cost, and its accounting is basically after-the-fact accounting, accounting internal costs according to documents. But the enterprise should save the cost to the greatest extent, it can't satisfy the passive way of post-accounting, so it should strengthen the pre-prediction and post-control, and save the cost to the greatest extent.

Commercial enterprises are characterized by a wide variety of goods, cost accounting workload, cumbersome. Some enterprise financial personnel professional level and work attitude is not enough, do not pay attention to the cost of basic work, the original records are incomplete or inaccurate, resulting in cost chaos. In addition, some financial personnel are not familiar with the business process of the enterprise. They can only calculate according to the documents provided, and cannot accurately identify the authenticity and rationality of the documents. These are all things that cannot be done accurately in budgeting because there is no reliable underlying data.

Enterprises in order management, transportation management, inventory management and other links of the whole process management system implementation is not in place. Many commercial enterprises only consider inventory quantity when placing orders, not customer demand, resulting in a large backlog of inventory. In transportation management, enterprises are often in charge of transportation by several freight companies, which makes it difficult to control the arrival time of transportation and easy to cause commodity wastage and overstock. Inventory management is the top priority of business enterprises, inventory capital occupation is large, accounting and management is not in place, resulting in enterprise losses.

Some enterprises do not pay attention to the legitimate rights and interests of employees. They feel that they can save as much as possible. Employees do not have a sense of belonging.

Enterprises lack of training and training for employees, employees do not understand the overall objectives of the enterprise, only pay attention to the benefits of their own departments, from the overall perspective often cause waste. In addition, enterprises lack of assessment mechanism, which makes them do a good job or do a bad job. There are also some enterprises that have systems but do not implement them properly, which leads to the neglect of the system due to human concern. There are also some enterprises that simply distribute benefits instead of promoting the growth of enterprises and employees.

Now we can expand the cost management to three stages: pre-cost management stage, in-process cost management stage, and post-cost management stage. Implement cost forecasting, cost decision-making, cost planning, cost control, cost accounting, cost analysis and cost assessment in the process of enterprise operation.

Cost management should be involved in the whole value chain of goods, the goods purchase, sales and after-sales service the whole process of cost control, in the range beyond the boundaries of enterprises across the organization management, build the value chain and the cost of goods including upstream and downstream enterprises information exchange system, make its interaction, common for cost control, and improve the competitiveness of the products manufacturers and suppliers.

Figuratively speaking, the traditional cost management in the treatment, now cost management in prevention. Now the goal of cost management is to build and maintain a long-term competitive advantage.

It is necessary for the enterprise to establish a cross-departmental team composed of relevant departments such as supply, production, marketing, finance and information, and rely on the team to collect relevant information to make the cost accounting data accurate and true.

In order to maintain reasonable inventory, it is necessary to enhance the enterprise's awareness of cost management, make cost prediction, and cover the whole enterprise's business activities with cost accounting. Therefore, it is necessary to develop the process of cost accounting among various departments, further promote the optimization of operation management's value stream, and improve the enterprise's cost, turnover and structural factors.

Shall establish a sound system of cost accounting, improve the system of original records, establish the quota management system, improve the financial personnel business level and working attitude, enterprise cost management, should also follow the principle of fusion, the principle of adaptive principle, the principle of cost benefits and importance, to find a suitable enterprise cost accounting method.

Business enterprise can according to their own inventory characteristic, for example, species number and cost of stock and the characteristics of large amount for their cost management methods, ABC classified control method can be used, the ABC classification control is Italian economist, Buddha Laredo, pareto pioneering, in the main role of inventory management is: the compressed pool stock; Freeing occupied funds; Rationalize inventory structure; It saves management power. ABC classification control method refers to the classification of inventories, which account for 70% of the total amount and 10% of the total amount, into category A for primary management, category B for secondary management, and category C for general management.

Order management can not only consider the stock quantity of the order, but should consider the situation of a comprehensive decision.

Choose the supplier for each purchase based on the supplier's order price, delivery time, delivery time and cost. In addition, we also need to establish long-term cooperation with appropriate suppliers, so as to stabilize the order cost and obtain greater discounts. Establish order control points, establish a good communication mechanism with long-term and stable customers, understand customers' short-term and long-term needs, make purchase plans according to customers' needs, and reasonably arrange delivery dates to reduce inventory time and transportation costs.

Through the establishment of the enterprise's own distribution logistics center, unified management, unified deployment, centralized distribution, this can improve efficiency, reduce losses and save costs, speed up the turnover of goods, reduce storage costs, so that customers can get the goods faster, improve the competitiveness of enterprises.

Business enterprise can choose appropriate accounting methods, improve the management level, can make the order control points, control the order quantity and time, combining the ABC classification method and other methods, use of the advantages of various methods, and by strengthening monitoring, contact suppliers and buyers to communicate effectively avoid weaknesses, in order to avoid the goods out of stock or backlog. Through a variety of methods to reduce the amount of capital occupied by inventory to the minimum while ensuring the business needs, increase the use of enterprise capital.

Employees are very important, and the plans, controls and accounting that are suitable for the enterprise need to be implemented by people. If the enterprise has a large turnover of personnel and a lack of public support, no good plan will be useful, so the enterprise needs to establish a set of appropriate employee incentive system. In recent years, the government has also attached great importance to the heavy labor cost of enterprises, which has reduced the pressure on enterprises to pay employees' social security. Take the cost control consciousness as a part of the enterprise culture, let all the employees of the enterprise pay attention to the cost management control, form the ownership of the employees to manage consciousness, stable, loyal employees is the guarantee of the enterprise development.

Take a steel trading enterprise as an example, because the steel trading enterprise operating the high price of steel inventory cost accounted for the high cost of the enterprise, in the current market weakness, market volatility is big monthly fixed purchase according to the original specifications is a large capital occupation, the second is the market decline caused serious losses. This case a large number of steel trade, business failures, some steel trade enterprise realized the disadvantage of traditional way ahead of schedule changed the traditional mode of enters sells saves, decided to purchase, to sales increase communication with upstream and downstream, and established the staff incentive policies, let staff fully understand and then summarize the downstream demand, according to the requirement to steel mills in order, according to the address of the downstream manufacturer choose nearby steel orders, adopt flexible waterways, lulu transportation mode of transportation, cut costs to a minimum, realize the supply and marketing win-win also enhance the enterprise competitiveness.

A reasonable performance appraisal mechanism has been established, and performance appraisal and evaluation shall be carried out regularly, so that employees can recognize their own shortcomings and find shortcomings to improve. Rewards and punishments shall be given according to the assessment results, so as to make the performance assessment fair, open, with rewards and punishments, feedback and appeal. To better improve the enthusiasm of employees, the recognition of the company, so that the development of the enterprise into a virtuous circle.

In a word, in order to get rid of the former ex post management, the cost management of commercial enterprises should focus on the division of functions of each link of cost accounting and the separation of authority. Strictly control the phenomenon of fraud, establish a responsibility system to refine the responsibility of cost accounting, determine the rights and obligations of different departments or posts, clear post responsibilities and assessment standards. Improve the professional quality of financial personnel, choose the accounting method suitable for the enterprise, accurate and efficient accounting, speed up the inventory turnover rate, can reasonably reduce the enterprise cost, establish a scientific and reasonable cost management system, improve the cost management performance appraisal, make the enterprise more competitive.

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