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企业成本(费用)控制探讨(Cost (cost) control of)
企业成本(费用)控制探讨(Cost (cost) control of)
Discussion on enterprise cost (expense) control
Discussion on enterprise cost (expense) control 2009-02-03 21:54:36
[Abstract] this paper introduces cost (cost) control meaning, the status of domestic and foreign enterprises cost control and the existing problems of the enterprise; cost (expense) relationship between the importance, principles and quality control are discussed, and put forward the control cost (expense) in an effective way.
[Keywords] enterprise; cost; cost (expense) control; economic benefits
First, the concept and importance of cost control
(1) concept of cost control;
Cost control refers to the cost formation process, to advance planning, budget formulation and coefficient of target; guidance, supervision and restriction on the matter, find and correct the deviation in time; post evaluation analysis based on summing up and improved, a series of activities and the establishment of a new revised cost target. In short, cost control is the actions and measures to achieve the goals of cost management, including cost forecast, cost planning, cost control, cost accounting, cost analysis and cost assessment of 6 aspects, its ultimate goal is to strive to less cost in exchange for the greatest economic benefit.
But the circulation enterprise in the cost control extension, but more prominent is the expense in the management process control.
(two) the importance of cost (expense) control;
1. cost control is the basic way for enterprises to increase profits. In any case, reducing costs can increase profits. In the enterprise sales revenue unchanged, reducing the cost can make profit increase; in the enterprise sales revenue growth, cost reduction can make enterprise profit growth faster; in the enterprise sales revenue decline, decrease cost can effectively control the profit. Therefore, enterprises should take cost control as an important part of daily management.
2. cost control is an important weapon for enterprises to
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