?????? The production and operation of modern enterprises is to improve economic benefits. To improve economic benefits, we must strengthen the cost management of enterprises. Therefore, it is important to emphasize cost management in the recommendation of the modern enterprise system. For a long time, under a highly concentrated planned economic system, the state has directly regulated the enterprise through the instructions. Therefore, the cost management concept of the company is relatively weak, even if cost management is mainly due to the reduction of consumption, saving costs, focusing on the market value of the product cost, not paying attention to the cost of cost, not improving product or service Quality and function doing article. Under the socialist market economy system, the external and internal environments faced by the company have undergone fundamental changes, and traditional cost management is increasingly adapted to the needs of the new situation. In order to be able to stand in the fierce market competition, the company must carry out the change of cost management, and the traditional passive cost accounting management is the active strategic cost management, and cost management runs through the entire process of production and operation. Strategic cost management has a significant superiority compared to traditional cost management.
I. The focus of cost management from isolation reduction costs to the optimal combination of cost and benefits, helps to improve the competitiveness of the company. Under the traditional planned economy, the product implements a commodity selling, and the output of the company is equal to the company's income. Therefore, reducing product cost means increasing the income of the company, and companies must focus on reducing cost management, and falling into the lag of reducing cost management costs, and cannot provide the correct information required for decision-making. . With the development of the market economy, the seller market gradually conversion to the buyer's market, and the company can no longer simply equivalent to reduce costs. Because companies are not only to pay attention to the production cost of the product, but also pay attention to their products can be achieved in the market. Adapt to the changing environment, with a sustainable competitive advantage, is the primary issue that modern enterprises must consider. Indeed, in the absence of the relevant indicators, reduce cost expenditure will increase the income of the company accordingly. However, in the case of changes in various economic indicators, the absolute amount of cost expenditure is sometimes increased, and the company's income will increase accordingly. Therefore, the content of modern enterprise cost management is not only isolated, the purpose is to minimize costs from the comparison of cost and benefits. Therefore, in modern enterprise management, companies must put the focus of cost management into the strategy. All measures to reduce costs should be the target of the decision with the results of cost-benefit analysis.
Second, the further expansion of cost dynamine helps enterprises correctly calculate the product cost and achieve real control costs. In general, cost motivation is to guide the cost of costing, and enterprises can really control costs only if they really understand the cause of cost. Traditional cost calculation objects are all products produced by the company, and generally in the final product, therefore, people tend to break the cost movement into the number of production. In companies producing a single product, the number of production can be measured by the number of units of the product; and in a company producing a variety of products, direct manual hours or direct labor saves are usually used as alternatives. Of course, in the highly artificial intensive production process, the cost movement is not seriously distorted by this assumption. Because the main cost involved in the production process is related to the production of direct materials and direct manual, it is directly related to the number of products; and most of the manufacturing costs are indirect fees related to production time (mainly including machine equipment. Fees, power fees and other fees related to machinery equipment), are also relatively reasonable to distribute direct labor hours or direct workers. As for the period, costs are often considered to be related to the event, and the cost of being included in the product is not allocated, but only directly down from the current profit. However, during highly automated modern manufacturing, direct labor costs are more reduced, only 5% to 10% of production costs, while the automation is closely related to automation, power fees, etc. need to be distributed into different products. A large increase. In this case, if it is still increasingly increasing the proportion of direct labor hours or direct labor salary, it will make the product cost serious distortion. Therefore, today, the high-tech rapid development represented by computer technology, it is necessary to extend the traditional single quantity into a series of cost-driven perspectives according to the strategic cost management point of view, and through the cost dynamic and related cost Analysis, the distribution of a single standard is changed to the multi-standard allocation of cost, and the indirect costs are correctly allocated, correctly calculate the product cost. This will clearly reveal which products have effective profitability. Especially some invisible cost dynamines that are not considered under traditional cost management, such as the size of the company, product development, market development, enterprise internal structural adjustment, and even the layout rules of the factory, will have a big impact on product costs. More should be considered from the strategy. Therefore, strategic cost management will make the traditional method of the cost without allocating the cost of product costs into history.
Third, the increasing cost management scope is more conducive to the implementation of corporate strategic objectives. With the development, changes, changes, changes, and high-tech and management science, the scope of cost management is increasing. Traditional cost management is mainly within the production and operation process within the enterprise, and there are not many supply and sales links to the enterprise. It is more considered for the value chain outside the enterprise, so that the company has failed to obtain a comprehensive development competition. However, for enterprises in development, competitive market environments, cost management is more necessary to pay attention to the impact of enterprise external environment. Therefore, enterprise cost management issues should be fully considered throughout the market environment. Because the production and operation process of the company is a collection of homeworks designed to meet customer needs, it is characterized by this and "value chain", "value chain" through the entire industry, by understanding the value chain of the entire industry. Management, more helpful in the implementation of corporate strategic objectives. Therefore, the scope of modern enterprise cost management includes not only the control of the cost of production, but also controls the cost of circulation, it is necessary to control research, development and design costs; not only through management work control, but also through technical work management cost. At the same time, the rapid development of modern science has enabled cost management to develop in combination with multidisciplinary, with each other, as in the background of computer integrated manufacturing systems, timely production control, comprehensive quality management, operational cost appear. The introduction of related science, which makes costs and technical closely, not only expands the scope of cost management, but also has opened up new ways to reduce costs. In summary, strategic cost management will become a key characteristic of modern enterprises. It will undoubtedly make the cost management of the company more complicated, but with the wide application of the electronic computer and the sharing of multimedia information, strategic cost management will be widely used in practice, which will undoubtedly injecting new in modern enterprises. vitality. ????
