In the 21st century, accompanied by Zhao electronic information technology, automation and network technology to the new Qiyezhizao environment Tezheng emergence of corporate Weiliaopeiyu market competition, not only requires quality of products Shixian Nengti Xian Xiao Feizhe demand for personalized 差异strategy, but also for the low-cost strategy to achieve sustained. In this context, the traditional cost management philosophy has undergone profound changes.
From pure manufacturing costs to the economic life cycle costs
The traditional product cost refers only to products occur in the production process of manufacturing costs, while the other has nothing to do with manufacturing costs as period costs. In other costs account for a smaller proportion of the total cost of business cases, cost concept is acceptable. However, in the modern manufacturing environment, production costs in the business about 80% in its design stage has been set. Any of the products from the introduction to the end, the cost must not merely as manufacturing costs, but for full production throughout the economic life cycle for products and product features to achieve pay all costs, including manufacturing costs, design costs and product sale and use, maintenance, waste products and a series of related businesses with the cost of all resources, can be called the economic life cycle costs of products.
Cost drivers and cost driver of the diversity of ideas
Traditionally, from the functional point of view (expressed as the cost of the project) to study the cost of the place, the cost driver is the place from a cost perspective to understand why the cost, but also that of the cost and the relationship between economic activity. It is clear that the cost of moving ideas to the people because of cost management in advance to advance after the administration, things in the stage possible. The traditional product cost on the general understanding of cost drivers to yield a single product based on this for the direct production costs such as direct materials, direct labor and other Xiangmu should still be acceptable, but when the production environment changes, the indirect production costs in product cost has been increasing over time, the apparent lack of relevance, and as production preparation, material handling and other fees rather than the number of occurrence and production and product yield (hours) directly related. Although the small batch, craft complex product unit costs and unit direct material direct machine hours and high-volume, simple process and the product is almost the same, but the former unit product manufacturing costs to be borne much larger than the latter. Obviously, with the modern enterprise product technology content of Zeng Jia product manufacturing and product costs are not Zhi Sheng Chan Zhijiexiangguan number, if Huan An Zhao Chuantongfangfa product cost calculation will overestimate the cost of Di-technology products, content products underestimate Gao Keji costs. Cost distortion will lead to business-related production and management decision-making errors.
Cost to avoid becoming a mainstream form of cost control
Basically, the traditional method of cost control is through the formation of the various entities of cost link Caiquyouxiao of economy measures to realize, that in the given production process, the adoption of resource efficiency, improved production and procurement costs Fang Shi Deng Shouduanjieyue products The essence is still an improved cost management process. In the new manufacturing environment, cost reduction is the core of the cost from the Gen Ben avoids unreasonable emergence such as in inventory management Zhong Shiyong Kanban management practices to avoid the zero inventory form almost all of the inventory costs; Quanmianzhiliang management to defect in the form of avoiding almost all maintenance costs and product failure due to other costs arising. The idea is to avoid the cost up from the source to explore the potential of lower costs, avoid unnecessary costs from happening. This approach requires companies to reduce costs in product development, design, production process through the restructuring and technological innovation to achieve sustained cost reduction purposes.
Time to reconcile the role of cost factors become prominent
Product value chain in the formation of various Jie Duan, Shi Jian right cost level of the increasing influence of large, particularly in the technological development of change Sudujiakuai, product life cycle is shorten Jingji especially in those cases. On the one hand, enterprises in order to be able to respond quickly to market changes, we must invest more to reduce the cost of design, development and production time, this time as the cost object category is particularly important; the other hand, time cost impact is also reflected in the value associated with the product after-sales service system, the customer to buy goods, the value of the product itself not only 限于 quality, 而且 also in the Fu Wu Chan Pinsuo effect Shang Yan Shen, Ji Shi De Enterprise Bujin products delivered to the hands of customers, more importantly, according to customer opinion to take timely measures to maximize customer value, so both can get the market, but also market information.
Round of cost management
Traditional cost management generally be attributed to the accounting department and production department, from the cost driver's point of view, you can see, the cost of comprehensive and strategic understanding, not only the production process of various physical consumption of human and material resources should also include size of the business, marketing, enterprise restructuring and other intangible cost drivers, cost effective management requires a coordinated business departments to work together. Any one sector or the impact of staff costs often only Ju Bu Shi Shi, the Chengbenguanli should be increased Dao Qiyeshengchan entire process, comprehensive and full of Gao Du, Tong Guo marketing and technology as the enterprise product Chengben formation process was implemented Quan Yuan management model.
Cost Effectiveness Analysis
Cost effectiveness is the formation of enterprise performance and cost, and the ratio between the value, performance, and maximize the value of the minimum cost is a measure of the cost of using the results of the basic indicators. Traditional management accounting to product costs into fixed and variable costs, yield and revealed a linear relationship between the total cost, that some of the related context, changes in unit costs the same, but as production increases, unit products will be gradually reduced fixed costs, so the lower the unit cost of products. Center cost management is to reduce the unit cost of products, on which the lower unit variable cost consumption Shui Ping Zhu Yao yes; Er on the unit Chanpin Gudingchengben The decrease is produced by continuously Kuotai to achieve sales volume, thus Dadaoxiangdui savings.
Cost-effectiveness of enterprises through product cost analysis, the cost into the cost of the original cost and performance value. Original cost of the enterprise for the production of a product under the normal cost of manufacturing costs; performance cost of an enterprise value of Ji Chu in the original value of weight to achieve efficacy in such Gaijinchanpin Zengzhi design to increase or adjust the product features, improve product quality, product awareness and so the link takes the cost-effectiveness is the product value chain analysis to explore the maximum potential of value-added product value. Although the cost effectiveness of value-added product cost per unit basis in the underlying cost increase, but a small amount of costs incurred by increasing the effectiveness of the formation of larger value.
Concept reveals the cost of innovation management innovation
Cost Management Innovation
The traditional concept of management accounting through high-quality, high yield and low consumption of the different composition of product cost management, which is a simple idea to reduce costs. With the formation of a buyer's market, consumers suppliers have shifted from quantity to quality, appearance, function, service embodied the personality, the small-volume, multi-species, multi-function is a buyer's market for most products on the production characteristics, simple rely on increased production and sales to reduce costs and more difficult. Theory gives people a cost-effective management of innovative ideas that reduce the cost shift from simply the costs in as little as possible while the value of greater product performance.
Cost management-oriented innovation
Concerned about the total cost of the traditional cost management and the relationship between the number of products, the focus of management is set out under the standard cost based on the experience of the production process 控制. With the buyer's market in the formation process of control can only not enough, Qi Ye for marketplace Zhong win, Bi Xu 坚持 以 market as the guidance, management's emphasis on Mian Xiang Cheng Ben's Shejijieduan market and Shouhoufuwu stage , business in market research, based on with market demand and the enterprise resources, on product quality, functionality and new products, new project development and so on Yao Qiu, and Xiao Liang, prices, income, etc. projections, the cost for estimates of cost change in the relationship between change and performance, help to improve cost effectiveness to determine the best solution.
Cost leadership strategy
Cost leadership strategy means the products in the implementation of low-cost production strategy, the source of cost advantage due to differences in industrial structure varies. As the cost of business than other companies in the same industry, the product to the industry average selling price, the company made profits will be higher than the industry average. The advantage of price competition within the industry is particularly significant, due to lower selling prices, other corporate earnings will be reduced close to zero or even negative, then the companies are still profitable low-cost space, their low-cost status to be converted into high-yield, which virtually can increase the competitiveness of their products. Thus, the cost leadership strategy is the most common one of the most common competitive strategy. Cost leadership strategy is the key to the cost of the dominant position to gain a competitive advantage, which is taken in the market for low cost, low profit strategy is different. Cost leadership strategy, first of all depends on whether a company consistently successful implementation of the strategy. Cost does not automatically lead level decreased to be from all directions, all processes and all that the strategic point of view will become a common practice of conscious behavior; followed by the management of the strategy also depends on the level of attention; last also should focus on technology innovation to change its cost position.
Based on Value Chain Analysis of cost control
Based on Value Chain Analysis of cost control method first to describe the value chain, value chain to determine the value of the specific activities which constitute; followed by value chain analysis to identify the value activities, the proportion of total costs, growth trends and to create profits new growth points, identify the cost of major components and smaller proportions of those who hold fast growth rate, Zuizhong may change the cost structure of the value of Huo Dong, Lie Chuge value activities, cost drivers and the mutual relations; last through the value chain analysis, ascertain the relationship between the value of activities in the value chain, value system, look for lower cost of information activities, opportunities and methods. According to the U.S. business statistics, the value chain, logistics costs account for about 21% of sales, through value chain logistics management can save costs; through reliable quality control of procurement activities could reduce the value of the quality of follow-up inspection costs; on human resources management can improve the efficiency of the value activities, especially in the new project planning stage, can give full play to cost savings and quality assurance role. Then the value of activities in each center, described the value of their specific processes, activities in the value of the value within the establishing process-based cost control system, the cost for real-time monitoring and feedback. This activity-based cost analysis of the value of cost control is an improvement, can provide timely information to improve the cost.
Cost Management Cost Management and Innovation Inspiration on China
Cost management is an integrated complex task, we absorb the advanced concept should also pay attention to the characteristics of our country, focusing on solving the following questions.
Substance over form
The real cost control is the ability to advanced concepts and practice of organic combination of business costs, even the best idea if they can not adapt to the management for their environment, their control will certainly be a mere formality. If my 80 years of the 20th century the introduction of total quality management from Japan to control the quality of the product cost, the main focus on quality management related functions of the building. The real essence of total quality management is "all-round, the whole process and the whole staff," the overall sense of quality, and the formation of a general practice of conscious behavior. In many of these advanced concepts are not quite meet the cost of the enterprise or part of their practical application effect is particularly important.
Emphasis on teacher training project costs
Are the first elements of cost management, and our current cost management business of professional division of labor is divided. Accounting personnel responsible for the management of cost, but it does not understand the process and engineering technology, cost control is difficult to grasp the core areas (performance analysis); engineering and technical personnel understand technology, but little is known about the composition of product cost. This also contributed to the lack of many advanced technologies to promote the use of the key value. Cost Management training to the whole process of integration of complex engineering division to improve the cost effectiveness of cost management is critical.
Good at summing up the experience with Chinese characteristics
Cost management practices in China, summed up a lot of useful experience, proven to be very effective, as the 20th century 50's team of economic accounting, kanban management. Cost management is a strong professional management practice, its existence is still different characteristics of soil management practices, in fact, Japanese companies and U.S. firms in the cost management concept and practice there are many differences. Japanese companies promote ideas to improve cost management, target cost U.S. companies are promoting management ideas. We should focus on the successful experience abroad and the combination of our unique approach to avoid across the board.
Emphasis on cost management during the
Similar by Chinese and foreign enterprises listed on the company's comparative financial statements, it is easy to see Chinese enterprises in the higher margin products, but low profit margins, the reason In addition to manufacturing cost system in the Wen Ti Benshen outside, 更 important that we Taibu Fen's Gross profit was swallowed up during the cost. Should be generated by cost reasons (the specific issues of economic activity) analysis of the costs to determine the need for the budget year (and the correlation between business goals) and rational (the level of protection level of expenditure), the source from the system control the occurrence of unreasonable fees.