@成本控制之我见@（I see @ cost control @）.docVIP

@成本控制之我见@（I see @ cost control @） My view on cost control The so-called cost control, is the enterprise in accordance with pre established target cost management, the cost control subjects within the limits of its powers, in the production consumption occurred before and in the process of cost control, to take on a variety of factors and conditions of cost of a series of prevention and control measures to ensure the implementation of cost management objectives, management behavior. Cost control refers to the cost as a control means, through the development of the overall level of cost index value, rate and cost center cost control responsibility to reduce the product cost, a series of management activities and process to achieve effective control of economic activity for the purpose of. Meet cost requirements, mainly refers to the customer, the highest management, the relevant parties and laws and regulations, the cost requirements of the organization. The object of cost control is the cost of the process, including: design, procurement, production process and service process, sales process, logistics process, customer service process, service process management, logistics cost control process. The result of cost control shall enable the controlled cost to meet the specified requirements. In order to meet the requirements of the cost control, the expected cost requirements, we must take appropriate and effective measures to carry out cost control activities. The purpose is to prevent the waste of resources, make the cost as low as possible, and keep the cost to reduce the level of. Therefore, must follow the principle of pre control and process of cost control, and why in the cost before or in the process to consider and study to the cost. After the decision process to deal with monitoring, measurement, analysis and improvement. Cost control should be the concept of total control, including full participation and whole process control. Certain activities of cost con