First, the modern cost management system
(-) Key points
1. Target cost guess.
Target cost refers to the cost level that the product will reach in a certain period of time, which is the goal of cost management. Because the change of product cost is influenced by many factors, such as design, technology level, production cycle, business plan arrangement and business environment change, target cost prediction is to analyze and study the dependence between various factors and cost, and to calculate, analyze and predict the cost target and cost level of an enterprise in a certain period by using a large amount of data and adopting certain methods. The experience of Handan Iron and Steel Co., Ltd. shows that the approved target cost pushes back the market cost from the market price, carefully decomposes the target cost index, "vertically to the end, horizontally to the side", clarifies the responsibility through the index system of economic responsibility system, and implements the layer-by-layer cost veto, thus promoting the overall improvement of enterprise cost management level.
2. Cost planning.
Cost planning is an important model that affects the development of global cost management. Cost planning is also called "target cost" and "cost design" The key of cost planning lies in the product design stage. The manufacturing cost and period cost of the product are defined in advance, and the boundary of cost commitment expenditure is determined from the upstream of the production product, which shifts the foothold of traditional cost management from the manufacturing stage to the design conception stage.
Japan has been implementing "cost planning" for forty years, which was first founded by Toyota Motor Corporation of Japan and called "strategic cost management". In the design stage, combined with the application of value engineering, new models are developed and old models are updated to ensure the realization of profit targets. 1973 Toyota motor company, which suffered the first oil crisis in the world, used the cost planning management model to become more and more mature in order to meet the exhaust emission standards stipulated by the government. In Japan, this cost management model has been popularized in automobile manufacturing, motor, machinery manufacturing, electronic instruments, metallurgy, chemical industry, textile, food and other industries. Now, cost planning has become an important mode that affects cost management all over the world.
The process of "cost planning" governance centers on the target cost. It is the central link in the governance process from the target cost of designing new products to the goal of reducing costs on design drawings. In the process, product development and design can generally be divided into four stages: conceptual design, basic design, specific design and process design. By setting, decomposing and reaching the target cost, the process design cost can reach the target cost.
(2) Features
1. Commercialization of production factors. Under the condition of socialist market economy, the cost management of enterprises has expanded from the production cost of material products to the non-material production field, such as accounting labor cost, transaction cost, information cost, human resource cost, technology development cost, service cost, property right cost and environmental cost.
2. The main body of cost management has changed, mainly in the shift of the focus of enterprise cost management from the production field to the sales field. Enterprises adjust product structure and production direction according to market demand, and strengthen cost management in fund-raising and investment.
3. The state implements macro-control on enterprise cost management.
4. Improve the level of enterprise cost management and realize the modernization of enterprise cost management methods and means. In order to adapt to the global economic integration and the rapid development of science and technology, in the aspect of enterprise cost management, we should learn from effective foreign cost management methods, such as the "cost plan" of Toyota Motor Corporation of Japan, the cost benchmark of Xerox Corporation of the United States and the cost management experience of Hangang, and gradually realize the modernization of enterprise cost management by using advanced technical means such as computers, multimedia and networks.
Author: Li Yanqiu Editor: studa9ngns
Second, the establishment of a modern cost management system
Based on China's reality, it is an inevitable trend for the development of socialist market economy to sum up the experience of enterprise cost management for more than 40 years, learn from international practices and effective advanced management methods abroad, implement the spirit of reform, and build a modern enterprise cost management system centered on improving economic efficiency. The modern cost management system is divided into five links:
1. Make a good cost guess and determine the target cost.
Based on a series of guesses, such as market survey, variety guess, sales guess and price guess, cost guess studies the dependence between external environment and internal factors of enterprises and costs, and calculates the cost target in a certain period. The cost level and foreseeing the trend of cost change make the cost management more in line with the requirements of the development of socialist market economy. Cost forecasting is the basis of cost planning and an essential analysis stage before making cost planning. According to the results of cost speculation and the requirements of business plan indicators, the annual cost target of the plan is determined and incorporated into the multi-objective management system of the enterprise.
2. Make the annual cost plan, determine and implement the annual cost reduction plan.
Enterprise cost planning is one of the important professional plans in enterprise comprehensive management plan. Enterprise cost planning is to meet the market demand, focus on improving enterprise and social benefits, focus on reflecting the coordinated development of enterprise internal conditions and external business environment, achieve cost objectives, organize the balance of supply, production, sales and capital of enterprises, and standardize the production and business activities of enterprises. The cost plan shall be compiled into rolling plan, flexible plan, single contingency plan and cost reduction measures plan.
3. Implement cost control and strengthen daily cost management.
Cost control is the main cost management in the process of product cost formation. As a governance link, cost control not only makes the actual cost conform to the cost target, cost plan and quota, but also takes improvement as a means to reduce the cost from beginning to end. The key points of daily cost control are: first, to control the difference between high and low rejection rates; The second is to control the productivity difference of hourly wages; The third is to control the difference in material and energy consumption. When purchasing materials and selling products, use the hedging function of futures trading to implement cost control.
4. Accurate and timely accounting of finished products to ensure the authenticity and comparability of cost indicators.
The method of cost accounting depends on the characteristics of enterprise production process and the requirements of governance. To calculate the product cost correctly, we must strictly abide by the scope of cost expenditure and various expenditure standards stipulated by the state. According to the Accounting Standards for Business Enterprises, sales expenses, management expenses and financial expenses are no longer included in the cost, but directly reflected in the current profit and loss. At the same time, the bad debt reserve system will be implemented, and the accrued bad debt reserve will be included in the governance expenses, so as to strengthen the risk awareness of enterprises and disperse operational risks. Simplify the amortization method of low-value consumables and so on. In order to be in line with international practice, enterprises should gradually combine absorption cost method, variable cost method and responsibility cost accounting organically, and strive to output multifunctional cost information in a set of account book system to meet the needs of macroeconomic governance and internal business decision-making. In addition, the responsibility quality cost accounting should be carried out step by step, and the quality cost accounting should be included in the enterprise responsibility accounting system to prevent quality loss.
5. Carefully carry out cost analysis and cost evaluation.
Enterprises should conduct cost analysis on a regular basis, constantly sum up the experience of reducing costs, deeply tap the potential of reducing costs, and promote enterprises to provide high-quality and low-priced products to the society, so as to improve the competitiveness of enterprises. Cost analysis should focus on unit product cost analysis, analyze the impact of product output and quality changes on costs, deeply analyze the differences between materials and energy consumption quotas, and analyze the impact of technical and economic indicators changes on costs.