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发布时间:2021-08-06 来源:https://www.cclsbs.com/


Cost management is very important to run an enterprise. Cost misunderstanding is a "minefield" that enterprises must avoid.


However, for many business operators, the cost misunderstanding makes them rack their brains and is still difficult to effectively avoid.


Minefield 1: limit production cost management and ignore the whole process management of production and operation. The enterprise is a system and should pay attention to both the overall situation and the local situation. In terms of cost management methods, many enterprises are limited to post accounting and analysis, but ignore pre prediction and budget, in-process control, post evaluation and assessment.


Minefield 2: blind cost cutting has formed the concept of "one size fits all". Many enterprises save costs and are used to "one size fits all" fixed cost sharing, which is a wrong concept. When cutting costs, the first thing to find out is where the bottleneck of enterprise development is, and the cost of the bottleneck part cannot be cut.


Minefield 3: lack of attention to hidden costs and narrow vision of enterprise development. The competition of enterprises is not only the competition of explicit costs, but also the competition of hidden costs, such as time, people, money, materials and information. In addition to material cost and labor cost, time cost shall also be included.



Minefield 4: limited to the traditional production cost and ignoring the cost of other links, many enterprises ignore the negative effect of cost control, limited to the production cost and ignore the management cost, opportunity cost and actual cost. In fact, cost management involves many aspects, ignoring any aspect may suffer losses.


Minefield 5: focusing on the personnel of individual departments of the enterprise, ignoring the role of all staff > cost control, lacking the concept of all staff. In terms of management personnel, they are limited to the financial department and workshop accounting personnel, ignoring the role of all departments and all employees. In fact, different posts have specific roles in cost management.


Of course, in addition to the above cost "minefields" that need to be avoided, it is also necessary to investigate all aspects of costs related to enterprise operation.


Scientific cost management is the eternal theme in the process of orderly operation of enterprises. Especially after entering the "low profit era", cost management has become the "general knowledge" reached by all enterprises.


It should be pointed out that in current enterprises, intangible assets (rather than fixed assets or current assets) have gradually created more and more value for the future of enterprises. Therefore, enterprises must pay special attention to the cultivation of intangible assets.


In addition, in the process of enterprise operation, each subject should look at the operation of each department from an overall perspective, so as to avoid being limited to a single department and falling into the trap of blind people feeling like elephants.


In fact, in my opinion, the most effective cost management strategy is to set up a mechanism in the enterprise organization so that everyone can create value for the future of the enterprise when using the organization's resources.




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