Cost control refers to the pre-set cost management goal of an enterprise in a certain period of time, and the subject of cost control is within its authority. Before production consumption and during cost control, the following is a sample report of cost control, hoping to help you!

First, the theoretical and practical significance of the topic.

Facing the increasingly fierce competition environment, it is more and more urgent for small and medium-sized enterprises to control their costs. The profit of an enterprise is determined by sales and cost, so the control and management of enterprise cost is bound to be the most critical. Small and medium-sized enterprises have developed rapidly under China's current economic system, which is an important force to promote social stability and economic growth, and has made important contributions to China's economic development and optimal allocation of resources to a great extent. However, small and medium-sized enterprises are in a weak competitive position in the socialist market economy because of their small scale of operation, weak financial strength, poor internal control and low production efficiency. Especially in the current severe economic situation, most small and medium-sized enterprises are facing a crisis of survival. Therefore, under the same external economic situation, it is very important for SMEs to win a place in the market economy. Therefore, small and medium-sized enterprises should introduce advanced cost control concepts, adopt scientific cost control methods and improve the cost control system. There are many problems in the development of small and medium-sized enterprises. At present, the main problem is that most small and medium-sized enterprise operators are too busy or do not realize that they should take into account the cost control construction of enterprises. In enterprise management, cost control is a key link in the development of modern small and medium-sized enterprises. Therefore, exploring the construction scheme of cost control for small and medium-sized enterprises in theory and practice can help small and medium-sized enterprises reduce product costs and achieve the goal of maximizing profits; Improve the economic and social benefits of SMEs. Therefore, it is of practical significance to explore the cost control scheme of small and medium-sized enterprises for improving the efficiency of the whole society.

Starting from the significance of cost control, this paper expounds the existing problems and manifestations of cost control in small and medium-sized enterprises at present, and briefly analyzes the reasons for these problems. In view of the existing problems, the corresponding guiding opinions and suggestions are put forward to help small and medium-sized enterprises learn from the improvement of cost control and promote the healthier and faster development of small and medium-sized enterprises.

Second, the summary of the paper (summarizing the research trends of topic selection at home and abroad)

Cost control was first put forward by British scholar Kenneth Symonds in the 1980s, and later Michael of Harvard Business School in the United States? In two books, Competitive Advantage and Competitive Strategy, Professor Porter puts forward a general method of cost control analysis by using value chains (vertical value chain, horizontal value chain and internal value chain). The five-goal theory represented by Charles T. Horngren and the multi-stage theory represented by Kaplan have great influence. Catherina. Stan and Joe. In the book Essentials of Cost Management, Stein put forward the 1O objective theory based on the usefulness of decision. They believe that the cost management system that helps decision-making must meet the following requirements:

(1) List past, present and future expenditures;

(2) Reflect the organization's cost structure and form to support the improvement of the cost management system;

(3) Support the feasible strategic plan and define the management objectives;

(4) Guide individual and team behaviors and strive to achieve organizational goals;

(5) Monitor resource consumption to complete the short-term goals and strategic planning of the organization;

(6) Early warning of financial deterioration;

(7) Applicability of resource consumption;

(8) Clarify the responsibilities of individuals and teams to achieve business goals;

(9) It is helpful to analyze the different influences of customers, production processes, products and regions on profitability;

(1O) provides panoramic information of organizational cost structure for different decision makers and managers.

After the 1940s, most cost management theories thought that cost management was a management activity and should have the general functions of management, namely, forecasting, planning, controlling, evaluating, analyzing and making decisions. Cost accounting is the basis and premise of cost management, and it is the basic work that provides the basis for cost management. The generalized concept of cost management no longer takes cost accounting as the focus of cost management.

American scholar Charles. T. Hungry believes that cost management is "the behavior of managers to continuously reduce and control costs while meeting customer requirements." Therefore, cost control activities to reduce costs are the focus of cost management of small and medium-sized enterprises.

China's "Accounting Standards for Business Enterprises" clearly points out that the concept of cost refers to all kinds of expenses incurred by enterprises for producing products and providing services, which are manifested in the way of production cost. According to the accounting identity "profit = income-expenditure" and the characteristics that the production cost of production enterprises accounts for a large proportion of expenditure, it can be concluded that the production cost has a great influence on enterprises. As a production enterprise, the main source of income is product sales income. At present, most enterprises are in a buyer's market where supply exceeds demand, so it is not easy to obtain high sales revenue. It is more reasonable to obtain operating profits and reduce costs. Therefore, only by paying attention to the problems and methods of enterprise cost control can enterprises maximize profits.

My opinion:

At present, the external environment provided by China for small and medium-sized enterprises is becoming more and more relaxed, and the support for small and medium-sized enterprises is also increasing. However, the fundamental way to improve economic benefits is to actively carry out cost management activities. At present, the cost management status of many small and medium-sized enterprises is worrying, and managers have many misunderstandings about cost management, which leads to the low quality of economic operation of small and medium-sized enterprises, making it difficult to become bigger and stronger and fully participate in market competition. Therefore, it must be improved and perfected. At present, the managers of small and medium-sized enterprises in China have gradually realized the importance of cost management and strengthened cost planning and cost control. However, there are still many managers who have such misunderstandings. Most small and medium-sized enterprises think that cost management is to reduce costs, only pay attention to the production cost of products, but ignore the full participation, whole process and all-round cost control, and lack the awareness of market competition. They still divide the cost structure and calculate the product cost according to the cost habit, and reduce the fixed cost shared by the unit product by greatly increasing the output. Therefore, under the condition of constant sales volume, enterprises mistakenly think that simply reducing costs means increasing benefits. This distorted information leads to misunderstanding of production cost control. It seems that the greater the output, the lower the cost and the higher the profit, instead of looking for cost minimization from the comparison of cost and income.

Enterprises are the cells of modern society and the main body of market economy, and small and medium-sized enterprises, which account for the vast majority of enterprises, are the most active and energetic components of this main body and occupy a considerable proportion in the national economy. Strengthening cost control is an important way to improve the economic benefits and competitiveness of enterprises, and it is also an effective means to improve the sustainable development ability of small and medium-sized enterprises and the overall economic level of the country. Therefore, studying how to improve the cost control ability of small and medium-sized enterprises has become an important topic to promote the healthy economic growth of our country and realize the leap-forward development of small and medium-sized enterprises.

Third, the outline of the paper.

order

With the rapid economic development in China today, small and medium-sized enterprises are also developing rapidly and playing an important role in the national economy. Small and medium-sized enterprises have made important contributions to solving the social employment problem, played a great role in people's life and work, reduced the burden on the country and made great contributions to the country's economic and social stability. However, this kind of small and medium-sized enterprises have always had problems in cost control, such as high product cost, low profit and large resource consumption. There are many problems in the cost control of small and medium-sized enterprises that need to be further improved. The backward cost management model can no longer meet the needs of current cost strategic management, which seriously restricts the development of small and medium-sized enterprises. Therefore, small and medium-sized enterprises must constantly improve the cost control system, introduce advanced cost control concepts and scientific and reasonable methods to reduce product costs, analyze the problems existing in cost control and find out countermeasures.

In a word, the cost control of small and medium-sized enterprises is a long-term comprehensive management project, which is the result of the joint efforts of all employees.

Significance of topic selection

Small and medium-sized enterprises have developed rapidly under China's current economic system, which is an important force to promote social stability and economic growth, and has made important contributions to China's economic development and optimal allocation of resources to a great extent. However, small and medium-sized enterprises are in a weak competitive position in the socialist market economy because of their small scale of operation, weak financial strength, poor internal control and low production efficiency. Especially in the current severe economic situation, most small and medium-sized enterprises are facing a crisis of survival. Therefore, under the same external economic situation, it is very important for SMEs to win a place in the market economy. Therefore, small and medium-sized enterprises should introduce advanced cost control concepts, adopt scientific cost control methods and improve the cost control system. There are many problems in the development of small and medium-sized enterprises. At present, the main problem is that most small and medium-sized enterprise operators are too busy or do not realize that they should take into account the cost control construction of enterprises. In enterprise management, cost control is a key link in the development of modern small and medium-sized enterprises. Therefore, exploring the construction scheme of cost control for small and medium-sized enterprises in theory and practice can help small and medium-sized enterprises reduce product costs and achieve the goal of maximizing profits; Improve the economic and social benefits of SMEs. Therefore, it is of practical significance to explore the cost control scheme of small and medium-sized enterprises for improving the efficiency of the whole society.

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