In case of market changes, it is necessary to feed back information to the decision-making department in time and take countermeasures in time. Contracts and supply agreements signed with suppliers must be checked by the legal department. On the premise of ensuring product quality, the key control in the procurement process is the purchase price. Because the price is slightly higher in the procurement process, it will cause great pressure to reduce costs. Price negotiation is the key link, so we must concentrate the wisdom of enterprises and choose negotiators. The purchase contract must also stipulate a safe and economical mode of transportation, and do a good job in cargo transportation insurance. An enterprise shall establish a strict procurement acceptance system, determine the inspection method, and a special inspection institution or inspector shall accept the varieties, specifications, quantity, quality and other related contents of the procurement project, and issue an acceptance certificate. Involving bulk and new and special materials procurement, professional testing should also be carried out. If any abnormality is found in the process of acceptance, the institution or personnel responsible for acceptance shall immediately report to the relevant institutions that the enterprise has the right to manage, and the relevant institutions shall find out the reasons and deal with them in time. Enterprises should strengthen the management of material procurement and supply process, track the performance of the contract according to the main terms determined in the procurement contract, issue a written report on the abnormal situation that may affect the production or project progress and put forward solutions in time. Enterprise D shall record all aspects of the procurement business and follow up the whole process.
The procurement registration system or information management of the process to ensure the traceability of the procurement process.
Question 2: How to control the cost of building materials? First, choose regular manufacturers to compare prices and control prices.
Accurately count the quantity of materials purchased, and strictly examine and approve the quantity of special-purpose materials before purchasing.
For the reasonable reserved allowance of commonly used materials, the allowance cannot be considered indefinitely.
When using materials, follow up the use in a timely manner in strict accordance with the management regulations on registration and distribution. By controlling the material cost through the above means, a lot of costs can be saved.
Question 3: How to control the cost? Step 1: Strategic objectives guide cost control objectives.
The right direction is half the battle, and so is cost control. The purpose of cost control is to continuously reduce costs and obtain greater profits. Therefore, when setting the target cost, we should first consider the profit target of the enterprise and at the same time consider the competitive sales price. Because the cost is formed in the whole production process, and the expenses occur in every link, every event and every activity, it is necessary to decompose the target cost into various departments and even individuals.
1. Enterprise Project Analysis
Guided by marketing objectives, each department sets up annual work items, lists all kinds of projects that need to be done to achieve the objectives, and decomposes the tasks of the projects, and then analyzes each link of time, cost and performance to compare costs and benefits. For example, how many marketing projects does the marketing department need to complete in order to achieve the set goals for next year? After breaking down the project into tasks one by one, budget the cost of each task reasonably. At the same time, estimate the income generated.
2. Conduct industry value chain analysis.
Industry value chain refers to the existence of enterprises at a certain point in the industry value chain, including the connection points with upstream and downstream enterprises and channel enterprises. For example, the packaging of suppliers' products can reduce the handling cost of enterprises, and the vertical connection of improving value can also reduce the cost of enterprises and improve the overall competitive advantage with their upstream and downstream and channel enterprises.
3. Value chain analysis of competitors
The value chain of competitors and the value chain of this enterprise are both there.
Being in a parallel position in the industry value chain, we can calculate the cost of competitors by analyzing their value chains. Then, compared with our competitors, our own enterprises find out the differences in tasks and activities, foster strengths and avoid weaknesses, and strive for cost advantages.
The second step: the four-step implementation method of cost control
1. Reduce projects and tasks with unclear objectives.
In the case of clear enterprise goals, each project and task is to achieve the goals. After analyzing the project, you can cut off the projects and tasks with unclear goals.
2. Clear the cost tasks of each department.
The method of implementing "total cost management" is to calculate the maximum amount of each expense first. Then it is decomposed horizontally into various departments, vertically into groups and individuals, and linked with rewards and punishments, so that responsibility, right and benefit are unified, and finally a crisscross target cost governance system is formed in the whole enterprise.
3. Cost accounting and fine management
Without standardized and quantified figures, there can be no frugality and control. With the introduction of the cost control plan, there is a numerical list, including controllable expenses (personnel, utilities, packaging, consumables, etc. ) and uncontrollable expenses (depreciation of fixed assets, procurement of raw materials, interest, sales expenses, etc.). ). Every month and every quarter, the financial summary will be sent to the president, and the data of over-expenditure and abnormality will be marked in red. At the summary meeting at the end of the month, the relevant departments need to explain the overexpenditure.
In order to make employees develop cost consciousness, it is best to establish a SOP manual for process and cost control. The manual puts forward cost control methods from raw materials, electricity, water, printing consumables, labor insurance supplies, telephones, office supplies, equipment and other consumables. Of course, effective incentives are also a good way to control costs, so cost control rewards also become part of employees' salaries.
4. Progress and extension of cost management
The advance and extension of cost control means increasing technical input and controlling procurement costs; Extension is to integrate upstream and downstream.
Today's market competition is the competition of strength, talents, product and service quality, and also the competition of cost. In a sense, cost determines the competitiveness of enterprises. On the premise of ensuring product quality, reducing costs is an important way for enterprises to gradually expand market share, and it is also the basis for improving economic benefits of enterprises. Enterprise managers should change the traditional narrow cost concept, combine the actual situation of enterprises, make full use of modern advanced cost control methods, enhance the competitiveness of enterprises and meet the challenges of all parties.
Question 4: How to strengthen the control of material procurement cost? Procurement is the primary link for enterprises to carry out their work. It is very important for enterprises to control the cost of material procurement.
Our business performance is crucial. The reduction of material purchasing cost not only reflects the reduction of cash outflow, but also directly reflects the reduction of cost, the increase of profit and the enhancement of enterprise competitiveness. Due to the high proportion of material cost in production cost, it is one of the important and direct means for enterprises to reduce product cost and increase profits by controlling material procurement cost and making it decrease continuously. Strengthening the management and internal control of material procurement cost and perfecting the material procurement management system will reduce the material procurement cost as a whole and achieve good economic benefits.
First, do a good job in the basic work of material procurement cost control
Material procurement involves a wide range, mainly dealing with merchants. Therefore, if the enterprise does not formulate strict material procurement system and process, it will not only have no rules to follow in procurement, but also provide a hotbed for procurement personnel to operate secretly. Improve the procurement system should pay attention to the following aspects:
(A) establish and improve the internal accounting control system of material procurement.
Strict and perfect internal accounting control system of material procurement can not only standardize the material procurement activities of enterprises, ensure the normal and timely supply of materials needed for production and operation of enterprises, improve the management efficiency of enterprises, and put an end to buck passing between departments, but also standardize the daily behavior of procurement personnel and prevent illegal and disciplinary behaviors in the procurement process. The internal accounting control system of procurement should stipulate the budget of material procurement, purchase requisition, authorization authority, material procurement process, responsibilities and relationships of relevant departments (especially financial departments), provisions and methods of various material procurement, quotation and price approval, etc. (B) the establishment of supplier files and access system
The suppliers who enter the enterprise should establish files for management, and know the reputation and credit status of each supplier in time. In addition to the supplier number, detailed address and contact information, the supplier file should also include transaction records, current equipment and technical strength, financial status, quality grade, bank account number, etc. Every supplier's file must be strictly audited before filing. Enterprise procurement must be selected from the archived suppliers, and the supplier files should be updated regularly or irregularly, and managed by special personnel. At the same time, it is necessary to establish a supplier access system. Materials and suppliers of materials must go through the joint examination of quality inspection, auditing, finance and other departments before they are allowed to enter, and if possible, they must go to the supplier's production site for inspection.
(C) the establishment of price files and price evaluation system
The purchasing department of an enterprise should establish a price file for all purchased materials, and the quotation of each batch of purchased materials should be compared with the price of the archived materials first, and the reasons for the price difference should be analyzed. If there is no special reason, in principle, the purchase price cannot exceed the price level in the document, otherwise a detailed explanation should be made. For the prices of key materials, it is necessary to establish a price evaluation system, and the relevant departments of the enterprise will form a price evaluation team to regularly collect relevant supply price information, analyze and evaluate the existing price level, and evaluate and update the archived price files. Through the above three aspects of work, great achievements have been made in improving procurement management, improving efficiency and controlling procurement costs.
Second, ways and means to reduce the cost of material procurement
(a) the preparation of material procurement budget, through budget evaluation, the establishment of budget incentive mechanism.
Material procurement budget is the budget of all kinds of material procurement expenses incurred by the budget execution enterprise in order to complete the production budget during the budget period. Mainly based on the production budget, according to the consumption quota and market price of various materials, combined with the quantity of materials in stock at the beginning and the procurement cost of other materials. Through budget assessment, the budget incentive system is established, so that procurement personnel can consciously adjust and restrain their own behavior, motivate them to work hard, improve work efficiency and reduce the cost of material procurement.
(B) by choosing the mode of payment to reduce the cost of material procurement.
If the funds are abundant, or the bank interest rate is low, cash transaction or cash on delivery can be used, which can often bring a large cash discount and reduce the cost of material procurement.
(C) grasp the timing of price changes
Prices often change with seasons, market supply and demand, etc. Therefore, buyers should pay attention to price changes and grasp the purchasing opportunity. If the purchasing department can grasp the opportunity and purchase quantity, it will bring great benefits to the enterprise.
(4) Pushing down suppliers through competitive negotiation and public bidding ..... >>
Question 5: How to effectively control cost cost control is an important part of cost management and the most basic part of all-round management of enterprises, and its final result is to bring certain cost benefits to enterprises. This paper mainly discusses the basic theory of cost control, explains the problems existing in enterprise cost control at present, and puts forward the measures to strengthen cost control.
Cost management refers to the means adopted by the enterprise management department for any necessary operation, with the aim of reaching the pre-specified quality and quantity at the lowest cost. Cost control refers to the use of various methods based on cost accounting to determine the cost limit in advance, to spend the cost according to the limit, to compare the actual cost with the cost limit, to measure the performance and effect of business activities, and to correct the unfavorable differences with the exception management principle, so as to improve work efficiency and achieve the goal of being equal to or even lower than the expected cost limit.
Cost control is the fundamental way for enterprises to increase profits and the main guarantee for enterprises to resist internal and external pressures and survive. The cost control system of an enterprise includes four basic contents: enterprise organization system, enterprise information system, enterprise assessment system and enterprise reward system.
1. Enterprise organization system
In an enterprise organization, goals are usually divided into several sub-goals and a subordinate unit is designated to accomplish them. Each sub-goal can be divided into many more specific goals, and should be assigned to the next level of departments to complete. The organizational structure of an enterprise can be described by two indicators: management level and management scope. Management level refers to the level between the highest level unit and the lowest level unit; Management scope, also known as control span, refers to the number of subordinate units. One of the main problems involved in organizational structure is to deal with the relationship between centralization and decentralization. In a highly centralized organization, power is concentrated at a higher management level, and lower managers have little decision-making power. In an enterprise, power may also be in a functional field.
Highly centralized, but highly dispersed in other functional areas. Generally speaking, finance and personnel are highly centralized areas, while business management is developing towards a decentralized model.
The cost control system must adapt to the organizational structure of the enterprise, that is, the enterprise budget consists of several graded sub-budgets, and each sub-budget represents the financial plan of a branch, workshop, department or other unit. Related cost control, such as recording actual data and making control reports, is also carried out in small units, thus forming responsibility budget and responsibility accounting.
2. Enterprise information system
Another component of cost control is enterprise information system, that is, responsibility accounting system. Responsibility accounting system is a part of enterprise accounting system, which is responsible for measuring, transmitting and reporting information used for cost control. The responsibility accounting system mainly includes three parts: the preparation of responsibility budget, the accounting of budget implementation, the analysis, evaluation and report of performance.
Usually, enterprises prepare sales, production, cost, finance and other budgets respectively. This kind of budget mainly implements the overall budget of the enterprise according to the management field. In order to facilitate control, it is necessary to evaluate the performance of each executor separately, which requires the control responsibility center to decompose the budget. This work is to prepare the responsibility budget, the purpose of which is to let the managers of each responsibility center know what they should be responsible for and the scope they should control. Before the actual business starts, the responsibility budget and other control standards should be distributed to relevant personnel so that they can control their own activities. The actual cost, income, profit and occupied funds should be collected and classified according to the responsibility center. In accounting, in order to reduce the transfer of responsibility, we should choose a reasonable allocation method according to the attribution of responsibility when sharing the same expenses. When each unit provides goods or services to each other, it is necessary to draw up appropriate internal transfer prices so as to independently evaluate their respective performance and report the implementation of the budget.
At the end of the budget period, a performance report should be prepared to compare the differences between the budget and the actual implementation, and analyze the reasons for the differences and the attribution of responsibilities. In addition, an exception reporting system should be implemented, and matters not specified in the budget and those exceeding the budget limit should be reported to the appropriate management in time so that decisions can be made in time.
3. Enterprise evaluation system
Enterprise assessment system is an important factor for the cost control system to play a role. Its main contents are:
(1) specifies the general size of the representative responsibility center. It varies according to the category of responsibility center, which may be sales, controllable cost, net profit or return on investment. When necessary, we should also determine the scale of several levels of goals, such as market share, defective rate, occupied capital limit and so on.
(2) Interpretation of the definition of the target scale of the responsibility center. For example, what is the sales volume, the total sales volume or the net amount after deducting discounts and discounts? > & gt
Question 6: How to control the material cost in enterprise construction? First, choose regular manufacturers to compare prices and control prices.
Accurately count the quantity of materials purchased, and strictly examine and approve the quantity of special-purpose materials before purchasing.
For the reasonable reserved allowance of commonly used materials, the allowance cannot be considered indefinitely.
When using materials, follow up the use in a timely manner in strict accordance with the management regulations on registration and distribution. By controlling the material cost through the above means, a lot of costs can be saved.
I hope I can help you.
Question 7: How to effectively control costs Step 1: Strategic objectives guide cost control. The correct target direction is half the battle, so is cost control.
The purpose of cost control is to continuously reduce costs and obtain greater profits. Therefore, when setting the target cost, we should first consider the profit target of the enterprise and at the same time consider the competitive sales price. Because the cost is formed in the whole production process, and the expenses occur in every link, every event and every activity, it is necessary to decompose the target cost into various departments and even individuals.
1. Enterprise Project Analysis Each department conducts annual work projects according to the marketing objectives, lists all kinds of projects that need to be done to achieve the objectives, and breaks down the tasks of the projects (as shown in the figure below), and then analyzes each link of time, cost and performance to compare costs and benefits. For example, how many marketing projects does the marketing department need to complete in order to achieve the set goals for next year? After breaking down the project into tasks one by one, budget the cost of each task reasonably. At the same time, estimate the income generated.
2. Analyze the industry value chain. Industry value chain refers to the existence of enterprises at a certain point in the industry value chain, including the connection points with upstream and downstream enterprises and channel enterprises. For example, the packaging of suppliers' products can reduce the handling cost of enterprises, and the vertical connection of increasing value can also reduce the cost of enterprises and improve the overall competitive advantage with their upstream and downstream and channel enterprises.
3. Analysis of competitor value chain: The competitor value chain and the enterprise value chain are in a parallel position in the industry value chain. By analyzing the value chain of competitors, the cost of competitors can be calculated. Then, compared with our competitors, our own enterprises find out the differences in tasks and activities, foster strengths and avoid weaknesses, and strive for cost advantages.
The second step: the four-step implementation method of cost control
1. Reduce projects and tasks with unclear objectives. In the case of clear enterprise goals, each project and task serves to achieve the goals. After analyzing the project, you can cut off the projects and tasks with unclear goals.
2. Clarify the cost tasks of each department and implement the method of total cost management. The specific method is to calculate the maximum amount of each expense first. Then it is decomposed horizontally into departments, vertically into groups and individuals, and linked with rewards and punishments, so that responsibility, right and benefit are unified, and finally a crisscross target cost management system is formed in the whole enterprise.
3. Cost accounting, refined management, without standard quantitative figures, there is no way to save and control. With the introduction of the cost control plan, there is a numerical list, including controllable expenses (personnel, utilities, packaging, consumables, etc. ) and uncontrollable expenses (depreciation of fixed assets, procurement of raw materials, interest, sales expenses, etc.). ). Every month, every quarter, by the financial summary, sent to the management. Overexpenditure and abnormal data are highlighted in red. At the summary meeting at the end of the month, the relevant departments need to explain the overexpenditure.
4. The promotion and extension of cost management will promote and extend cost control, that is, increase technical input and control procurement costs in advance; Extension is to integrate upstream and downstream.
Today's market competition is the competition of strength, talents, product and service quality, and also the competition of cost. In a sense, cost determines the competitiveness of enterprises. On the premise of ensuring product quality, reducing costs is an important way for enterprises to gradually expand market share, and it is also the basis for improving economic benefits of enterprises. Enterprise managers should change the traditional narrow cost concept, combine the actual situation of enterprises, make full use of modern advanced cost control methods, enhance the competitiveness of enterprises and meet the challenges of all parties.
Question 8: How does the construction unit control the cost from the material? Maybe everyone has different ways to control the cost of materials, so they can only express their opinions and communicate with each other.
My method is:
1, each batch of cement comes into play to match the mix proportion, make full use of the wealth coefficient of the cement from the factory, and strive to achieve the designed concrete grade with the least amount of cement.
2. The steel bar blanking list of beams should be prepared in advance, and the cutting of steel bars should be fully considered when cutting steel bars to avoid excessive waste of corners of large-diameter steel bars.
3, establish and improve the material procurement system, and put it in place, to avoid the phenomenon of the same quality and high price.
4. The price of materials has certain rules. According to this rule, the amount of materials entering the site is determined, and the materials with high prices are used with low prices.
5. Prepare enough funds to avoid buying materials on credit (credit is a little more expensive).
6, establish and improve the material approach management system, and put it in place, to avoid the phenomenon of short weight in materials.
7. At the beginning of the project, buy old templates transferred from other sites at a low price. When erecting formwork in this project, new formwork shall not be cut or cut less, and the old formwork shall be used for trimming as far as possible.
I suddenly remembered all this.
Question 9: How to control the cost of raw materials for catering procurement? The most important part of catering cost control is procurement cost control. Purchasing cost control is not only reflected in purchasing at the lowest price, but also in obtaining the maximum output with the minimum input. Catering raw materials are an important link that affects the quality of dishes. Purchasing cost control is the link of raw material purchasing cost control, including purchasing price control, run-to-run control, quality control and settlement control. How to control the reasonable purchasing cost of raw materials without affecting the quality of catering dishes? How to strictly control the purchase acceptance? This information will give you details. Content: 1. Cost control of raw material procurement 1. The function of purchasing cost control. Purchasing control principle II. Acceptance control of raw materials 1. Thirteen tasks of acceptance control II. Case study of all-round and multi-angle inspection and acceptance 1. Case analysis four key points to block the cost loss 2: * * price collector
Question 10: How to control the production cost? Production cost, also known as manufacturing cost, refers to the cost of production activities, that is, the cost incurred by enterprises in producing products. Production cost is the monetary expression of the utilization rate of various resources in the production process, and it is an important index to measure the technical and management level of enterprises. Production cost refers to all production expenses incurred by production units for producing products or providing services, including all direct expenses and manufacturing expenses. Direct costs include direct materials (raw materials, auxiliary materials, spare parts, fuel and power, etc. ), direct wages (wages and subsidies for production personnel) and other direct expenses (such as welfare expenses); Manufacturing expenses refer to the expenses incurred by branches and workshops in an enterprise for organizing and managing production, including salaries, depreciation expenses, maintenance expenses, repair expenses and other manufacturing expenses (office expenses, travel expenses, labor insurance expenses, etc.). The main content of enterprise cost control is the value sacrifice made by the enterprise to achieve its business objectives. The composition of enterprise cost not only includes current expenses such as operating costs and period expenses, but also includes operating expenses that are ultimately included in the period expenses in the course of operation. Operating expenses are expenses incurred in the course of operation. The expenses incurred by an enterprise in the current period include expense expenses and non-expense expenses, and the expenses incurred in all aspects and links of the enterprise's operation are operating expenses, which are the main part of the enterprise's current expenditure. Operating expenses are essentially incurred in the course of operation, and should eventually be included in various expenses of cost elements. Operating expenses are included in the cost elements of each period through the collection, distribution, calculation and carry-over of subjects such as costs and expenses. Cost expense is a cost expense, which will be included in the account of the cost calculation object. There are many kinds of costs. Take industrial enterprises as an example, there are costs in material procurement, production and equipment installation. Through their cost accounting, determine the amount that should be included in the material purchase cost, product production cost and equipment purchase cost, so as to determine the cost of assets such as inventory materials, finished products and fixed assets. It can be seen that after operating expenses occur, the costs of various assets will be recognized as expense elements sooner or later after cost collection. Operating expenses are mainly recognized as expense elements sooner or later after cost accounting. The cost in the cost element is the value sacrifice made by the enterprise in order to achieve the current goal. The expense factor in accounting is the total outflow of economic benefits that occur in the daily activities of enterprises and will lead to the reduction of owners' equity, and has nothing to do with the distribution of profits to owners. The elements included in the current expenses mainly include the main business cost, main business tax and surcharges; Sales expenses and management expenses: data collected by accounts such as financial expenses and other business expenses. As an expense element matching with income, the authenticity and fairness of each project accounting are of great significance to determining financial results; Its control effect is of great significance for enterprises to improve economic benefits. From the perspective of controlling the overall cost, non-operating expenses are an indispensable part of enterprise costs, which need to be controlled without planning its occurrence. Enterprise cost control needs to aim at the whole process of data processing. From the perspective of capital flow, the business activities of enterprises mainly start from various expenditures. The expenses incurred by enterprises have gone through a data processing process, including operating expenses accounting, cost accounting and the determination of current expense elements. Operating expenses are broad, including not only the expenses that should be included in the current period, but also the expenses that should be included in the subsequent period for purchasing various assets. The data processing of operating expenses needs to be collected, processed, distributed and carried forward through various subjects such as costs and expenses in the business process before it can be formally included in the expense elements. Among them, the factors included in the period cost, production cost, construction in progress, and when to transfer to the current cost are quite different. First of all, as a period expense, it is an integral part of the current expense elements. All of this period is transferred to this year's profit account; Second, as the production cost, it needs to be transferred to the finished goods account after completion, and partially or completely transferred to the main business cost after sales, and the production cost of the sold products is transferred to the profit account of this year; Third, as the purchase and construction cost of fixed assets, it needs to be allocated to manufacturing expenses and management expenses in several accounting periods in the future, and then transferred to the profit account of this year through different steps in different years. The cost is also broad, including the production cost in the production process. It also includes buyers of materials generated by purchasing various assets ... >>