First, the status of cost management
1, micro-cost management model mainly for the following five areas:
(1) Cost of innovation in management thinking. Traditional cost management accounts for reimbursement based only on financial costs, not counting the cost of management; only after the accounts seriously, do not attach importance to predict and decision-making; only by manual operation, without regard to advanced management tools; only rely on corporate finance , pay no attention to the enthusiasm of the staff to play, making it difficult to adapt to the requirements of the socialist market economy. This requires innovation in cost management concepts to establish the concept of competition, efficiency ideas, business concepts, legal concepts and develop ideas, new ideas.
(2) the rationalization of cost management organization. This is a guarantee of modern management. There is no guarantee of the organization, business is difficult to existing human, material and financial resources to organize, it is impossible to maximize the overall benefit. Cost management organization is required to implement unified leadership and decentralized management principles, to establish cost-management responsibility system to ensure the smooth realization of the target cost.
(3) cost management and scientific. To sum up our good experience in cost management, cost management to introduce modern methods of foreign countries, mutual integration, development and improvement. Main objective of cost management, responsibility for cost management, plant economic accounting, the amount of profit analysis, value engineering, cost - benefit analysis, cost forecasting, cost decision, cost control, cost management team, operating cost management and other methods.
(4) Cost management tools electronics. Cost management, the Add Favorite computer applications, not only can replace Yi Xie Di affairs of heavy labor, but also can speed up the information processing we can easily cost management information Ji Tong Jian Li, enabling managers to make Zhengquejuece Jishi.
(5) the cost of professional management talents. To cultivate a modern cost management needs to adapt to the professional cadres. Only in this way can promote cost management continues to advance and to ensure an early realization of the cost of modernization.
In short, the management thought is the soul, is the key management personnel, management organizations to ensure that governance and management means conditions. These five aspects should be supporting, and simultaneously, to jointly promote the modernization of direction towards the cost of management.
2, macro-cost management. The cost of macro-management that the cost of national economic management. In the socialist market economic system, for cost management still need to strengthen macro control.
(1) to establish the cost of the legal system, promote the standardization of cost management. In order to adapt the development of socialist market Jing Ji, 1992 Ministry of Finance issued the "General Principles of Corporate Finance", "Enterprise Accounting Standards" and industry financial system and accounting system to the original method of cost accounting 和 管理 a partial reform. In recent years, enacted a number of specific accounting standards, many of which involve elements of cost management. Now the cost of the legal system should be established as soon as possible and improve, so that the legal basis for the future cost management, and strive to be institutionalized and standardized.
(2) through social audit, the cost to correct the false and fraudulent behavior calculation. At present there are many problems in cost management, cost is not real, financial law and relaxation, unjustified cost of widespread mob, or even fraud, tax evasion, which added to the cost of management of many obstacles. To solve this problem, the state should gradually establish a fiscal oversight, the National Audit Authority and social review and supervision of financial supervision system, side by side. Auditing rules and regulations to focus on the implementation of the cost to inspect, correct inaccurate costing businesses and unjustified, arbitrary cost of irregularities have been squeezed.
(3) have a reasonable economic structure to promote more efficient allocation of resources. Natural conditions are different all over the country, and uneven economic development, which requires rational distribution of production should, Home full use of natural resources and labor resources, reduce transportation costs and unreasonable, to save social work. At the same time, also consider regional specialization of industrial production and the industry the right combination of comprehensive development.
(4) to adjust the industrial structure, promote specialized production and collaborative. China's industrial structure is still not reasonable, mainly agricultural foundation is weak, basic industries and infrastructure development lags behind, relatively large-scale processing industry technical standards and low degree of specialization and general processing industry overcapacity. Blind development of some industries, producing more than needed; some of the industry output, and can play a scale. This requires a macro accelerate industrial restructuring, to be guided by the market, to adapt to the social production of domestic and international market demand changes. Should pay attention to production specialization and collaboration, to promote the rapid development of productive forces and reduce product cost.
Second, the role of cost management
Through such an example of cost management cost management reuse obvious, a waning in the U.S. airline industry's gloom, the establishment in 1968, Southwest Airlines has been on earnings. In 1992 the U.S. airline industry losses of 3 billion U.S. dollars, Southwest Airlines, 91 million U.S. dollars in profits. In 2001 the total loss of the U.S. airline industry was 110 billion, U.S. airlines during the first half of 2002 loss of 50 million; the first half of 2001 and 2002, respectively, the world's largest airline American Airlines loss of 1.8 billion U.S. dollars and 10 million; 2002 United Airlines filed for bankruptcy protection. In such a harsh business environment, all Southwest Airlines aircraft normal operation, all staff work, financially sustainable profitability and cash flow in good condition, had been called "the dismal gloom of the wonderful work."
Southwest Airlines financial performance is remarkable, the following comparative data to fully illustrate this point: from 1990 to 1999 American Airlines, Northwest Airlines, Delta Airlines and United Airlines, the average annual growth in operating profit rates were 6.1%, 4.9%, 4.2% and 3.4%; and Southwest Airlines are as high as 11.6% annual growth. Southwest Airlines to achieve such impressive results why? Secret is ingenious company to pursue long-term cost management concepts and strategies.
Southwest Airlines is a small business and individual travelers as the target customer base, mainly engaging in short-haul passenger airline industry, the company's all aircraft are the most fuel-efficient Boeing 737, the average per flight Flight time is about 1 hour, emphasizing low-cost, low-cost competitive strategy, and nearly 40 cities related to the average one-way fare routes only 58 U.S. dollars, follow "to provide customers with basic service" business ideas, adhere to the "preoccupied with "cost management concept, the full implementation within the enterprise's competitive strategy of cost leadership. The role of cost management performance in:
1, lower costs. In any set Tiaojian 下, as long as the profit impact of changes in other factors do not change due to cost incurred Bian Hua, Xiang Di is always the number one cost. As mentioned earlier, lower costs achieved in two ways:
First, in the established economies of scale, technical conditions, quality and standard conditions, the by reducing consumption and increasing labor productivity, the organization Guan Li Deng reasonable measures to reduce Chengben. Typically, this sense of cost reduction are the daily contents of cost management.
Second, the cost is to change the basic conditions occur. The cost of the basic conditions for the enterprise took place in the economic resources available and the nature of their contact with each other. These resources include information on technical performance of labor, work object's quality standards, quality and skills of workers, products, technical standards, product complexity Chengdu process, enterprise-scale size of the organizational structure of enterprises, enterprises of Zhi Neng division of labor, business management systems, corporate culture, corporate external relations, and many other aspects of collaboration. The nature of these factors and their mutual contact between the composition of the cost of the basic conditions occur, affecting the cost of deep-seated factors. Under certain conditions, when the costs to the limits permitted by these conditions, further efforts to reduce costs may have little effect. Cost of materials such as product cost, in the prescribed technical conditions and material conditions, material consumption, product production units have a minimum standard, when the actual consumption close to that standard, is difficult to make further efforts to further reduce material costs. Limited because of the existing conditions of the minimum of cost reduction and further cost reductions occurred only change the cost of the basic conditions, such as through the introduction of new technology and equipment, new processes, new designs, new materials, so that the cost impact structural factor improvements to further reduce the cost of providing new premises, so the original is difficult to reduce the cost of a new basis to further reduce.
2, cost management through increased profits. Reducing costs can increase corporate profits, but in some cases, strategic issues are how to increase costs for other competing interests. When costs change with changes in other relevant factors interrelated, how the cost reduction and production management to make trade-offs between the need is cost management can not avoid difficult choices. Pure cost easy to form high and low for the standard errors. Changes in cost factors often associated with various aspects of cost management can not just focus only on the cost itself, but instead to the cost, quality, price, sales of the relationship between such factors, support enterprises to maintain the quality, price adjustments, to expand market share of the costs required to enable enterprises to maximize profits.
3, with the enterprises to obtain competitive advantage. In the fierce market competition, enterprises in order to gain competitive advantage, often to take a number of strategic measures, these measures usually cost management strategies to cope with. Cost leadership strategy adopted by strengthening cost management company spared no effort to reduce costs. Strategic choice and implementation of an enterprise's fundamental interests, their needs above all else, the cost of management to gain competitive advantage with business conducted as a strategic choice, to meet the business strategies for the implementation of cost management of cost and the need In the corporate strategy to the extent permitted, in the process of implementing corporate strategy to guide enterprises to the lowest cost.
In addition, under the conditions of the resource constraints, 通过 cost management and improve resource utilization efficiency, the Jingji the limited resources to produce more products, creating more value, achieve energy savings increase production Mudi, the Chongyaomubiao in cost management. The principle for the existence of bottlenecks in the enterprise as a reference value. When the company's weak links become an important factor constraining business costs and improve efficiency to become the bottleneck of resources need to focus on cost management process, one of the issues. Enterprises can take advantage of the cost of compensatory features, by increasing costs in other areas to conserve limited resources and bottleneck resources, so that limited resources to maximize the marginal benefits, thereby enhancing the company's output level.