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First, the connotation of cost management
一、成本管理的内涵
Cost management is an enterprise managers in the business process from product design, prototype, production and sales of the entire process cost accounting, analysis, decision-making and control and a series of scientific management behavior in general. The main purpose of cost management is to reduce costs and improve economic efficiency of enterprises.
成本管理是指企业管理者在企业经营过程中对从产品的设计、试制、生产到销售的整个过程的各项成本核算、分析、决策和控制等一系列科学管理行为的总称。成本管理的最主要的目的是降低成本，提高企业的经济效益。
Second, the enterprise cost management problems
二、企业成本管理存在的问题
(A) procurement cost control ineffective. Costs are explicit and implicit costs of the points, while enterprises in the procurement price of the product is often only seen this dominant cost, ignoring supplier management and other hidden costs. Corporate control of the entire procurement system is relatively weak, rarely from planning, organizing, and scientific aspects of supply chain management system. The cost of procurement of materials quality control, consider the quality of products and quality of work less; internal logistics and supply chain docking, docking and sales chain logistics and procurement and process layout, warehousing, transportation coordination, the relative consider a more less. Many companies have not established vendor related files and related credit information, each procurement activities should spend a lot of manpower, material and financial resources to re-select new suppliers and their products, inspection, no practical incentives and disincentives, procurement staff can not mobilize the enthusiasm.
（一）采购成本控制不力。成本有显性成本和隐性成本之分，而企业在采购时往往只看到了产品价格这种显性成本，忽视了供应商管理等隐性成本。企业对整个采购系统的控制相对较弱，很少从计划、组织和供应链整体方面进行科学系统的管理。对采购物料的质量成本控制，考虑产品系列质量和工作质量较少；对内部物流与供应链的对接，与销售链物流的对接，以及采购与工艺布局、仓储、运输的协调等，相对考虑较少。很多企业并未建立供应商相关的档案及相关信用资料，每次采购活动都要花费大量的人力、物力、财力重新选择新的供应商及对其产品的检验，没有切实可行的奖罚措施，不能调动采购人员的工作积极性。
(Two) the cost of production control and mismanagement
1, production planning and materials planning uncoordinated. Production planning and materials planning incoherent uncoordinated lead to the production, reduce production efficiency. Production plan from the sales orders and forecasts, while the sales department sales forecast accuracy is often low, which leads to frequent changes in production planning, production line original plan was interrupted. On the contrary, the material will also affect the planned production schedule. Production schedules often do not fully take into account the timeliness of the material plan, resulting in material planning always lags behind production arrangements, often make the production line is not downtime to be expected, that is, the production of varieties emergency replacement.
2, production scrap management is not strict. Scrap operating in the production process is a normal phenomenon, but many companies only record on the production scrap, and no effective management and accounting, production scrap and waste materials are mainly industrial waste. Material waste, the company did not investigate the reasons for material quality problems, the workers did not waste managers and operators with the performance of workers linked, which makes artificial material scrap production line more, and not long-term control. Accounting personnel accounting scrap losses, ignoring the accounting oversight functions, and no excessive scrap to form an effective control mechanism. http://www.ukassignment.org/essayfw/
(Three) inadequate control of cost of sales. Service is essentially a corporate commitment to customers. Promises more services, the cost is also higher. Most companies have established a complete service system, but many companies did not put after-sales service parts sales dominant loss process as part of the cost, and thus product marketing, planning, manufacturers do not have to worry about after-sale maintenance costs. As a result, sales pricing rules are distorted, rather than quality, procurement costs lead to increased failure rates, parts too many varieties, general poor maintenance spares cause too many varieties, the number of high and rising cost of services.
Third, enterprise cost management improvement measures
(A) procurement cost control strategy
An established vendor files and access system. Supplier of enterprises to create the file, the file except for supplier number, contact details and address, there should be payment terms, delivery terms, delivery period, quality ratings, etc., each supplier shall be subject to strict file review before archiving. Business procurement must be archived for suppliers, vendors files should be updated regularly or irregularly by special management.
2, the establishment of a standard material purchase price, according to the working performance of procurement staff rewards and punishments. The enterprises focus on monitoring the material should be based on the cost of market changes and product standards set standards regularly purchase price, prompting buyers actively sourcing, continue to lower the purchase price. Standard purchase prices can also be combined with the price evaluation system, and proposed incentives.
(Two) the cost of production control strategies
1, establish a modern production cost control philosophy. Modern production cost drivers should be high on the corporate strategy, in order to make their products in the market with strong competitiveness, both should be based on the internal environment, but also should consider the external environment. Production costs in the enterprise management, the emphasis on cost management decisions and strengthening research and analysis, in order to avoid making mistakes cause losses to the enterprise and to be able to ensure the development of enterprises to make optimal decisions, provide a basis to obtain best value for money. 2, the control processing costs. Processing the first link is feeding, so the cost of processing controls must start from feeding, strict implementation of picking, fed and back material system. Materials require special management and personal collection, feeding needs as accurately as possible, feeding will cause too much waste, too little will cause quality problems. When the first product to be made stricter inspection certified before mass production, and in the production process carried out random checks on the machine to prevent fluctuations of scrap.
(Three) Cost of sales control strategy
A reform service mode. Through strategic partnerships with local distributors to establish regional service platform, consisting of these strategic partners responsible for the timely processing market line of product quality issues, but the company regularly send technical personnel to strategic partners service workers and technical training, and supervising the company's sales of its implementation of the policy. Meanwhile, the sales department and the company's technical department and quality management departments to strengthen communication, build quality improvement team, and with the technical center and quality control department in close cooperation seeking to reduce product defects.
2, the maintenance costs are included in cost of goods sold spare parts. The maintenance costs are included in cost of goods sold spare parts, in fact, just hidden costs transformed into explicit costs and total costs did not increase. This will force companies to take in the production of a variety of remedies, the explicit cost of compression to a minimum. This transformation has the advantage: time-sensitive, cost of staff awareness, real-time maintenance spare parts costs apportioned pro rata cost of product sales and pricing to be considered conducive to achieving a reasonable profit.
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