For many years, due to the lack of resolution of the main body of corporate property rights, the multi-level agency agency has increased the agency cost, which directly caused the difficulty of establishing incentives and constraints. The result is necessarily that the owners have insufficient incentives and constraints on business managers. Weak. 厂家提高企业成本管理的对策，通过对企业成本控制的探讨，提出实现有效的成本控制的办法，最终提高企业的竞争力。 The countermeasures of phosphate dosing device manufacturers to improve enterprise cost management, through the discussion of enterprise cost control, put forward effective cost control methods, and ultimately improve the competitiveness of enterprises.
copyright by: xmjhxcg.com
I. Strengthen material consumption control
(1) Starting from the source, strengthen the approval management of the material use plan, so as to have control beforehand. At the end of each month, each unit will report the expected material consumption next month to the competent department. The competent department will issue a material consumption plan to each unit based on the internal cost settlement contract signed with each unit and the estimated consumption situation of each unit. As for the materials required for unplanned temporary tasks, each unit must make a separate report and submit it to the competent authority for approval before processing.
(2) Strengthen on-site management of stock materials. Establish a large material file management system. All large-scale and important large-scale materials shall be archived, and the input, use, and transfer of materials shall be monitored, and all archives shall be registered for dynamic management. Slicing management of materials by category or amount, responsibility to the people, and classification of material inventory to determine the best reserve to reduce the use of inventory funds.
(3) Standardize behaviors, strengthen management of material acquisition, and do a good job of controlling materials.
① Strengthen management of material collection and use. The main method is to check the collection list and on-site inspection, focusing on whether the material is out of range, whether the material transmission and reception records are standardized, whether the management of public and private items is strictly controlled, whether the materials received by various units are used in a timely manner, Management of small inventory.
② Establish a new system for delivery of old materials. For items with residual value, it is necessary to establish a system for returning old items and new items; for old items that should be returned but not returned, new items must not be collected.
③ Strengthen the assessment of material use management. The main assessment is from management innovation, energy conservation and consumption reduction, whether the quota consumption is in place, and whether the identified problems are rectified in a timely manner. The purpose is to promote the rational organization of construction by all units, reduce material loss and waste, and play the role of repair and waste.
(4) Analyze and evaluate the plan and actual consumption of materials, and do a good job of post-mortem analysis and assessment of materials. Competent departments can evaluate each material consumption unit according to the following indicators, such as: analysis of material plans and actual consumption, energy consumption reduction indicators, implementation of fixed consumption, management innovation, etc., and establish a reasonable reward and punishment system, Achieve fair rewards and punishments.
Second, strengthen the control of wages and management
Strengthening the management and control of wages and salaries is another important link of corporate cost control.
(1) Reasonably set posts and positions, and control labor input while ensuring labor productivity. Reasonable post and staffing is the basis for strengthening employment management, and it is also the basic work to save labor and reduce labor costs. The most important work in this regard is that phosphate dosing equipment enterprises must invest more manpower and material resources to set up reasonable positions and equip appropriate personnel, and combine the entire production and operation process and make timely adjustments according to needs in order to achieve reasonable job postings. The purpose of controlling labor input.
(2) Establish the general goal of wages and salaries, and reasonably decompose according to the general goal. Phosphate dosing device enterprises must formulate their annual wage and salary targets based on the principle that the per capita wage growth rate is lower than labor productivity, and then use the total target as a base to decompose wages and salaries to internal units so as to achieve total wages. The purpose of control. In the absence of major changes in production and operation, the total wages throughout the year remain basically unchanged.
(3) Link wages and salaries with sales income and cost consumption levels. After determining the total salary and the disaggregation target of each internal unit, the established salary target needs to be linked with sales revenue indicators and cost consumption indicators, in order to achieve the purpose of coordinated increase or decrease of wages, sales revenue, costs, etc. So as to strengthen the control of wages and salaries management.
3. Strengthen period expense management and control unreasonable expenses
Periodic expenses such as management expenses, sales expenses, etc. of phosphate dosing equipment enterprises are taken as indirect cost expenses, occupying half or more of the overall cost level of the enterprise. In order to strengthen the management and control of the three expenses, in addition to the above-mentioned control of cost expenses through budget management, it is necessary to strengthen the control and management of some details on specific expenditures.
(1) The expenses incurred by the enterprise are divided into fixed expenses and variable expenses according to the nature of the expenses. Since fixed expenses are relatively stable for a certain period of time, we must focus on strengthening the management of examination and approval expenditures in all aspects of variable expenses.
(2) Discussion on the daily expenditure expenses in and out of the warehouse. For consumable items that cost a lot of daily expenses for the enterprise, unless there are special circumstances, they will be settled in and out of the warehouse, and shall not be settled by cash reimbursement.
(3) Tolls are used in the form of fixed subsidies. Expenses in the form of fixed subsidies are used for telephone and car expenses. In order to avoid tax-related risks, reimbursement can be made by ticket within fixed subsidies.
(4) Fixed and commissioned sales expenses. For sales expenses, it is linked to the sales amount and the repayment amount, and is settled in the form of a fixed commission. At the same time, in order to avoid tax-related risks, it also adopts the method of reimbursement by ticket within the fixed amount.
(5) Implement a strict expense approval system. Establish a sound and strict system for reviewing and approving expenses and reimbursement, and divide expenses reimbursement into assessment and non-assessment expenses. For the assessment costs, all expenses must be carried out within the budget, and no adjustments and changes are allowed; for non-assessment expenses, they must be approved directly by the person in charge of the unit or approved by a person with similar authority. Some important expenses, such as hospitality expenses, conference expenses, advertising expenses, and intermediary agency expenses, must be approved by the person in charge of the unit. The internal audit department shall regularly audit the budget amount and actual expenses of each department to ensure the rationality and fairness of the expense plan and actual expenses.
In summary, in order to prevent the formation of bad debts and reduce the losses that should not be caused by phosphate dosing equipment enterprises. Accounts receivable control mainly includes two aspects: one is to conduct a credit analysis of all dealers one by one, and The actual situation of this enterprise is also suitable for the win-win credit policy of the dealer's interests. The second is to do a good job of clearing the receivables and adopt monthly reconciliation to confirm the creditor's rights in order to reduce corporate losses and control costs. The product structure analysis method is usually used to determine the cost difference, analyze the cause of the difference, and identify the responsibility for cost overruns in order to take measures to improve production management, reduce costs and improve economic benefits.