Cost Management Under Modern Enterprise System

Under the modern enterprise system, it is necessary to strictly distinguish the rights and responsibilities between the owners and creditors. It requires the legal person to be responsible for the rights and interests of the owners and creditors of the enterprise.

To a large extent, the reflection of enterprises' financial status and the accuracy and reliability of profit and loss measurement depend on the accuracy of assets recognition and measurement.

Under the modern enterprise system, the cost compensation scale is of vital significance for enterprises with independent management and self profit and loss economic status.

Whether operating income can compensate for operating costs is a problem that any enterprise including state-owned enterprises must consider first.

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Under the circumstances, enterprise funds are allocated exclusively by the state, and property and materials are controlled by the state. The production plan is formulated by the state, and the products are purchased and sold exclusively by the state.

Unified by the state.

As a result, the economic accounting of enterprises is bound to be greatly restricted.

The state's management of enterprise cost is mainly confined to the examination of the cost reduction and the reduction rate of comparable products.

All cost management activities of enterprises should be modern.

As a guiding ideology, we should realize that the acquisition of cost advantage is absolutely not limited to the cost itself. We should excavate the potential of cost reduction and benefit from the height of management.

It is necessary to provide cost information to managers in a timely and comprehensive way so as to raise staff's awareness of cost management and enhance their cost concept.

First, we should establish a scientific and reasonable cost management system.

It is necessary to carry out professional training, knowledge renewal and education for cost managers, so as to improve the professional knowledge of cost management and open up a broad way to reduce costs. The two is to improve the economic responsibility system of cost management.

The purpose of modern cost management should be to obtain as much value as possible with the least cost, so as to provide the best possible foundation for profit making, and then improve the cost effectiveness.

With the upheaval of the economic environment and the fierce competition in the market, the acquisition of cost advantage is crucial to the survival of an enterprise.

We should pay close attention to the trend of the whole market and competitors to find problems, adjust and change their strategy and tactics.

Starting from strengthening strategic cost management, enterprises should increase investment in technological content in product development and design stage, avoid unnecessary production links, manage product life cycle costs, achieve continuous cost reduction, and achieve cost control by restructuring production processes.