First of all, the so-called operating cost control analysis refers to the difference and joint analysis of cost expenditure on a regular basis during the formation of operating costs. That is, through the comparative analysis of cost evaluation with the original standards and planning objectives, we can find the deviation, find out the reasons and take countermeasures to keep the cost formation process under control and ensure the realization of enterprise cost plan and cost reduction plan.
After the reform of economic system, China's industrial enterprises have generally implemented the responsibility cost system in order to strengthen the operating mechanism, strengthen cost management, and improve and perfect the economic responsibility system within enterprises. Responsibility cost system is a cost management and control method combined with economic responsibility system. According to the principle of analysis, all cost indicators are decomposed and implemented to relevant units and individuals, and these units or individuals become the responsible persons of some cost indicators. In other words, they should be responsible for the controllable costs within their jurisdiction. Controllable cost refers to all kinds of costs that the responsible person can predict, calculate and control. Therefore, the so-called responsibility cost is the sum of controllable costs that the responsible person (unit department or individual) can predict, calculate and control. The formation of responsibility cost should have the following three main characteristics: ① related expenses that can be predicted by the responsible person; (2) It is a measurable cost; ③ Costs that can be controlled and adjusted.
Carrying out the responsibility cost system, enterprises put the responsibility of implementing the cost plan and reducing the production and operation costs on each responsible person, thus mobilizing the enthusiasm of all departments and employees in cost management. The close combination of responsibilities and rights can make the occurrence of enterprise costs fully supervised and controlled, and make cost management implemented. The responsibility cost system is an effective management system for enterprise cost control. Although the modes of production and operation in all walks of life are very different, the process of cost formation has its own characteristics, and the implementation method of cost responsibility system is not the same, but in general, the following steps should be followed.
1. Determine the target cost. The target cost here has two meanings. One is the cost plan implementation stage. Through cost forecast, consider the target cost determined by the production and operation status of the enterprise; The second is the responsibility cost divided by each responsible person in the enterprise according to the principle of who bears the responsibility. The former is the work that should be done in the stage of cost forecasting and cost planning, and the latter is the primary content of cost control cost responsibility system.
(L) Division of Responsibility Units The first step of the responsibility cost system is to divide different responsibility units according to the nature of work and the degree of cost occurrence of various departments and employees within the enterprise, clarify the costs and expenses that can be controlled by each responsibility unit, and establish the assessment form and reward and punishment methods for the median responsibility cost index of each responsibility.
The standard for dividing the responsible unit is not the size of the unit, but the management can divide the responsibility. Units that can be identified and their performance can be assessed separately, from companies, factories, departments to departments, teams and groups, and individuals, can be divided into responsible units or responsible persons. The scale of enterprise organizations in the real estate industry varies widely, and so do the management forms. Of course, the division of cost responsibility units cannot be the same. Generally speaking, the responsible units of larger development companies with architectural design and construction capabilities can be divided into the following categories:
① The main task of the material supply department is to purchase materials and realize reasonable reserves; Ensure timely, quality and quantity supply for construction and production needs; Ensure the safety and integrity of materials.
The material supply department can be divided into smaller responsible units according to the specific situation. Some cost indicators can even be broken down to individuals. For example, it can be divided into metal materials, building materials, decorative materials, auto parts and so on. Building materials can also be subdivided into cement, sand, bricks and so on. According to the nature of business, it is divided into planning, procurement, warehouse and other departments.
(2) The main task of the Construction Technology Department is to prepare the construction organization design scheme; Implement the technical organization measures listed in the construction plan to reduce costs; Handle the negotiation of engineering design change in time; Manage the construction progress and quality, and ensure that the tasks are completed on schedule with good quality. The construction technology department can divide the responsible unit into smaller units by using the method of building number or even partition and lump sum.
(3) The main task of the Labor and Wages Department is to strengthen labor management, improve labor organization, rationally use manpower, and strictly control unproductive employment and unproductive employment; Strengthen labor quota management and strictly implement labor quota; Manage labor costs, record working hours, formulate and implement measures to reduce labor costs, etc.
(4) The main task of the Development Department is to conduct market analysis, undertake development tasks, participate in bidding, organize land acquisition and demolition, and assist enterprise managers in making project decisions. The development department can also divide the cost responsibility unit into smaller units according to the project.
⑤ The main tasks of the Finance Department of the Financial Management Department are to organize, summarize, prepare the enterprise cost reduction plan and assess its completion, strictly regulate cost expenditure and financial discipline, control expenditure standards, implement cost supervision and inspection, conduct cost accounting and cost analysis in time. The Finance Department will implement the cost indicators to each business group or individual according to the business conditions of each member branch.
The main task of the management department is to manage the existing business of the enterprise. The main business includes house leasing, repair and house sales. The median cost responsibility of the operating department should be as small as possible according to the nature of the operation and the object of management.
(2) the determination and decomposition of target cost, that is, the expected level of operating costs. Target cost is a measure of actual cost savings. Real estate enterprises usually have the following methods to determine the target cost.
(1) In charge method is to summarize the expense plans of companies, branches, departments and departments, combine the expense plans with the indicators in charge as indicators after supplement, modification and review, and then decompose them into three levels of relevant departments according to the division of responsibility costs, and implement the indicators in charge. This method is most suitable for the cost control of non-fixed expenditure.
(2) The budgeting method is to budget the production cost in advance and control the cost based on the budget. For example, the construction budget is the target cost, and the level of material cost is controlled within the construction budget.
(3) Quota method for some cost items, such as construction management fees and tool consumption. , should be based on the quota, formulate control standards, as the target cost, control cost, known as the quota method.
2. The implementation of process control has two contents. One is to supervise and control the scope and standard of cost expenditure, and the other is to control and analyze the implementation of cost plan.
(1) cost monitoring. The enterprise cost management department shall effectively supervise and control the formation process of operating costs according to the relevant provisions of the state, the target cost in the enterprise cost plan and the responsibility cost shared by all responsible units. Supervise the situation and problems of exceeding quota consumption, exceeding standard expenditure, exceeding cost expenditure scope and exceeding target cost. To this end, enterprises should establish and improve various cost management systems, such as the aforementioned responsibility cost system, as well as the cost examination and approval system, the material management quota acquisition system, the tool management individual contract system, and the trade-in system.
(2) Control and analysis of cost plan execution The control of cost plan execution is a control and analysis process that exposes contradictions and corrects them by analyzing the differences between costs and expenditures during the formation of operating costs. This analysis is generally carried out by the cost management department on a regular basis. For real estate development enterprises, cost variance analysis generally includes the following contents.
(1) material cost variance analysis The deviation between the actual expenditure of raw materials and the plan.
The cost of general building materials accounts for more than 60% of the total cost. Strengthening the analysis of material cost difference is of great significance for reducing the cost of real estate development. The deviation between material expenditure and plan consists of two parts: the change of material quantity and the change of material price. The difference in the quantity of raw materials refers to the difference in actual consumption of raw materials. Including the increase or decrease of raw material consumption caused by material quality change, model specification change, material processing technology change and architectural design change. ; The quantity difference is generally managed by the quota material system. Quota material system is also called quota acquisition system, which requires that the material consumption during construction must be controlled within the consumption quota of the project. There are three forms of quota materials: a. quota materials are implemented according to different types of construction projects according to sub-projects or construction teams; B. Fixed materials shall be used according to the position in Ding Cheng. That is, the foundation, main body, decoration and equipment installation of the project are taken as the construction stage, and the mixed construction team is taken as the physical object, and the quota materials are implemented; C. the fixed materials shall be used according to the unit project. That is, the amount of all materials in a unit project is fixed. Each quota unit implements "material guarantee" on the basis of quota for the quantity of materials used, that is, contracting for work and materials, one-time fixed death and completion settlement. Save the bonus and deduct the excess.
② The change of material price reflects the difference between the actual purchased price of raw materials and the planned purchased price, that is, the difference of material purchase cost. Material procurement cost consists of material purchase price, transportation and miscellaneous fees, procurement and storage fees and loss fees. Some material price changes are uncontrollable cost differences for enterprises, while others are controllable cost differences. Uncontrollable cost differences, such as fluctuations in the market price of materials, are caused by objective factors, which are generally allocated to the unit project according to the materials used, and some can also be allocated to the construction work area. Controllable material cost differences, such as losses in the procurement process, transportation costs, etc. , should be shared by the responsible unit as the responsibility cost. According to the management regulations of the enterprise.
③ Analysis of wage cost difference Labor efficiency and the cost of labor wages reflect the living labor consumption in enterprise operating costs. In cost items, they appear in the form of wage costs. Fluctuations in labor efficiency and changes in labor wages will eventually lead to differences in wage costs. Analysis of wage cost difference is an important content of cost control analysis. Labor efficiency refers to the production efficiency of labor, that is, the number of products produced per unit time. Obviously, the higher the labor efficiency, the more products produced per unit time, the lower the living labor consumption shared by the unit products, and the lower the product cost. Therefore, improving labor efficiency is an important content of cost management. The labor efficiency of building construction and building repair industry is assessed by labor quota. Enterprises should regularly check and analyze the completion of labor quotas of construction production teams, work areas and even branches according to the approved labor quotas.
Another content of the wage cost difference analysis is the implementation of the labor wage fund plan. After the state implements the contract for the wage content of 100 yuan output value, the total wages of enterprises fluctuate with the economic benefits of production and operation. However, for some departments, such as real estate management departments, the total wages of enterprises are still approved according to the approved workload. No matter how the total wages are approved, enterprises should prepare annual and quarterly wage fund plans. During the implementation of the plan, the implementation results should be analyzed by stages, and the median wage cost difference of each responsibility should be assessed in combination with the cost responsibility system.
④ Analysis of indirect cost difference. Indirect expenses refer to enterprise management fees, depreciation expenses of fixed assets, hourly wages of production workers, salaries of managers, etc. Indirect cost difference includes consumption difference, benefit difference and quantity difference.
Consumption variance reflects the difference between actual manufacturing expenses and budgeted manufacturing expenses.
Consumption variance = actual overheads-overheads budget value
Efficiency difference reflects the difference of indirect cost budget based on fixed working hours and actual working hours.
Efficiency difference = (actual working hours-fixed working hours) × budgeted fixed cost per hour
Indirect cost variance = consumption variance+efficiency variance+quantity variance
For some real estate development companies without construction team and production capacity, real estate management companies without maintenance team and housing maintenance capacity, indirect cost difference analysis often only carries out the first item, namely consumption difference analysis.
(3) Analysis of Responsibility Cost Control Enterprises that implement the responsibility cost system should effectively control the occurrence of responsibility cost in the process of cost formation.
The spiral rise of responsibility cost should be concentrated in each responsible unit and should cooperate with the coordination and guidance of the company. Therefore, responsibility cost control should include two levels of control analysis: company measurement control and self-control of each responsible unit.
(1) Company's control of responsibility cost. The company's control of responsibility cost mainly lies in management, guidance, supervision and coordination. Its specific work includes the following contents:
A. Carry out the economic responsibility system with quality, cost and output as the core;
B. Set up an internal arbitration institution to mediate and adjudicate disputes between responsible units in a timely and reasonable manner;
C. Set the internal settlement price to ensure the correctness of the responsibility cost accounting;
D. establish a management organization for responsibility cost statistics and accounting;
E, formulate evaluation criteria and reward and punishment methods for each responsible unit, and strengthen the evaluation and control of the implementation effect of responsibility cost.
(2) The responsible unit controls the responsibility cost, and the responsible unit should control its internal responsibility cost more directly and effectively. Due to the different nature of the work of each responsible unit and the different contents of cost responsibility, the control contents and methods are naturally different. Generally speaking, the cost control of each responsible unit should do the following work.
A. Work out various cost reduction measures and cost plans in close connection with the actual work of the unit. For example, the procurement cost plan of materials and equipment in the material supply department, measures to reduce the loss rate of materials in storage, measures to rationally use raw materials and materials in the construction and production department, plans to improve the utilization rate of working hours, plans to reduce the consumption of living labor, plans to reduce the development cost of development and operation departments, etc.
B establish evaluation indicators and standards for each cost reduction plan and measure. Evaluation index is a quantitative description of the effect of cost control, and evaluation standard is the goal that each index should achieve. In order to objectively evaluate the control effect of its own responsibility cost, each responsible unit should further improve and decompose it according to the index standard requirements stipulated by the company and the nature of its own work, and decompose it into specific jobs and responsible persons as far as possible. For example, the management department's management expense index should be decomposed into relevant departments, the material loss rate reduction index should be decomposed into specific material projects or material warehouses, and the rental expenses should be decomposed into specific building numbers according to the jurisdiction of division of labor.
C. Formulate practical control measures for each cost reduction plan and cost control standard.
The responsible unit shall formulate a set of cost control and management measures in combination with its own work nature and responsibility cost assessment content. Although the work nature of each responsible unit is different, the implementation methods are also different, but in general, the common control and management methods of cost responsible units in real estate industry include budget method, quota method, system method and analysis method.
Budget method: a method of controlling according to the pre-calculated cost budget, so that the actual responsibility cost and total amount are lower than or close to the budgeted cost.
Quota method: a method of control according to the quota set by the state, superior departments and companies themselves. The quota method is especially suitable for the responsibility cost analysis of material supply and labor wages.
System law: a method to divide and control the scope and amount of cost development according to the financial system stipulated by the state and the relevant rules and regulations stipulated by enterprises.
Analysis method: A control method that compares the actual cost with the planned cost, regularly analyzes the differences, reveals contradictions, finds problems, looks for countermeasures and takes measures.