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近几年来,生产资料价格急剧上涨,成本超支现象十分严重。财务人员普遍感到成本控制有四难:一是成本意识淡化,二是价格上涨,三是成本指标不科学,四是责权利脱节。以致出现了“成本超支难免”、“成本控制无用”的想法,对成本超支心安理得。为扭转这一被动局面,我们把强化成本意识,加强成本控制,降低产品成本,提高到一个重要高度来认识。对全公司的各项成本指标,实行事前、事中、事后的控制。即在决策阶段,通过经济论证,选取有竞争力的产品,控制机会成本;在设计产品方案阶段,选取产品功能与成本的最佳匹配值,做到设计方案优化,控制投入成本;在材料采购阶段,选择功能相当,成本低廉的代用材料,控制材料成本;在生产阶段,通过对生产工艺的分析,努力降低消耗,控制生产成本;在销售阶段,通过对包装、运输、业务费用的管理,控制销售成本等,对成本加以全方位的控制。现将主要的做法,介绍如下:
In recent years, the price of means of production has risen sharply and the phenomenon of cost overruns is very serious. Financial personnel generally feel that there are four difficulties in cost control: First, the weakening of cost consciousness, second, rising prices, third, the cost indicators are not scientific, and fourth, responsibility and rights are out of line. As a result, the idea of “cost overruns” and “cost control is useless” has emerged, which makes it cost-effective. In order to reverse this passive situation, we have strengthened awareness of cost, strengthened cost control, reduced product costs, and raised to an important height to recognize. The company’s various cost indicators are implemented before, during, and after the event. That is, in the decision-making stage, through competitive economic analysis, competitive products are selected to control the opportunity cost. In the product design phase, the best matching value of product function and cost is selected to optimize the design plan and control input costs; At the stage, the use of alternative materials with low cost and control of material costs was selected. At the production stage, efforts were made to reduce consumption and control production costs through the analysis of production processes. In the sales stage, management of packaging, transportation, and business expenses was carried out. Controlling sales costs, etc., gives full control over costs. The main practices are now described as follows: