a试论成本费用的控制方法（A discussion on control method of cost and expense）.docVIP

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a试论成本费用的控制方法（A discussion on control method of cost and expense）.doc

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a试论成本费用的控制方法（A discussion on control method of cost and expense）

a试论成本费用的控制方法（A discussion on control method of cost and expense） AA Abstract: cost control involves not only the whole management level of enterprises, but also many aspects of economic activities. Therefore, enough attention must be paid to the cost control work, and constantly improve the cost control system, and to summarize and popularize various effective methods of cost control, and constantly promote the improvement of enterprise management level. Key words: cost control; cost management 1 content of cost control 1.1 content of cost control First of all, to see whether the expenditure is reasonable, whether it meets the requirements, can not affect the quality of products under the premise of restrictions. Not only should we control the amount of expenditure so as to meet the prescribed standards of expenditure and the scope of the planned budget, but should also be controlled from time, purpose and effect so as to bring about greater economic benefits. 1.2 control the consumption of all kinds of resources In the process of product production, the consumption of various resources is distributed in every link, in which the consumption of manpower and material resources accounts for a larger proportion of the cost, and generally has a great impact on the cost. Therefore, we must pay attention to control the consumption quota, adhere to the process operation procedures, and promptly solve the problems caused by improper arrangements. Constantly improve the efficiency of use, save resource consumption, reduce product costs. 1.3 control production technology and operation process The economic activities undertaken by all enterprises include their own characteristics, both in common and in character. Therefore, all kinds of costs have their own characteristics, and the impact on the cost is not the same, so we must adopt different countermeasures according to different circumstances for cost control. For example: the direct production process, should strictly imple