I. Introduction
一、前言

Enterprise p, kv? | 4Wp cost management is an enterprise management and operations management department of any necessary measures taken, namely, production and management activities that occurred during the production of consumption, organized, destination prediction, decision-making, planning , control, supervision, accounting and other series of scientific management, it requires from raw material procurement, design, production, sales and after sales service to start the whole process, to fully tap way to reduce costs, the purpose is to improve the economic efficiency of enterprises. Cost management as a business management an important part of every business operators must attach great importance to the issue. A business to survive in the competition and development, we must attach great importance to cost management, cost management and actively update the concept of cost control efforts to explore new methods, new ways. In this connection, I for enterprise cost management problems and countermeasures about to make the following analysis.
企業p,k v|4Wp成本管理是指企業管理層和管理部門對任何必要essay所采取的手段，即對生產經營活動過程所發生的生產消耗，有組織、有目的地進行預測、決策、計劃、控制、監督、核算等一系列的科學管理工作，它要求從原材料采購、設計、生產、銷售到售后服務等全過程入手，充分挖掘降低成本的途徑，目的是提高企業經濟效益。成本管理作為企業管理中的一個重要組成部分，是每一個企業經營者都必須要高度重視的問題。一個企業要想在競爭中求得生存和發展，必須高度重視成本管理，積極更新成本管理觀念，努力探索成本控制的新方法、新途徑。就此，本人針對企業成本管理存在的問題及對策談作以下分析。


Second, the background
二、 背景

Strengthen enterprise cost management is not only building a conservation-oriented society, ease the resource bottleneck significance of the objective needs, but also increase the economic efficiency of enterprises, enhance their core competitiveness of an important means of enterprise to resist external pressures, to survive a major protection. By the U.S. subprime mortgage crisis triggered by the global financial crisis, resulting in global turmoil, crisis, on the world's financial markets and the real economy has deepened, many financial institutions huge losses or even bankruptcy, bond market volatility, the global economy risk of recession are growing wider. Large quantities of export processing trade as the main domestic SMEs have to transition increasingly fierce market competition, enterprises are to survive, or to seek to grow and develop, in addition to leading technology, well-capitalized, the management of which play an increasingly important The role of paper sites. And cost control is the enterprise management activities eternal theme, a direct result of cost control is to reduce costs, increase profits, and thus improve the management level, and enhance the core competitiveness of enterprises. Today's market is more a buyer's market, every market segment has a number of enterprises in the competition, while the production is often a homogeneous product, is insignificant, then we should see which company has the cost advantage, provided services are high quality, brand reputation how, where cost control is the most basic and most critical factor. If the company's cost advantage over competitors, then he can use low-cost means of competition, expand market share significance, thus increasing production capacity, access to economies of scale, dominate the market. Companies only continue to strengthen cost control, in order to improve their market competitiveness and profitability levels. For enterprises to strengthen cost management has a very important role, mainly reflected in the following aspects: First, to promote enterprises to strengthen accounting, improve management, rational use of resources; second is to provide reliable and useful for the enterprise market information, for scientific decision-making; Third, formulate a reasonable price for the enterprise to provide a basis to increase their market competitiveness; fourth is beneficial for businesses to get better value for money. http://www.ttc-switch.com/thesis_sample/guanlileizuoye/
加強企業成本管理，不僅是建設節約型社會，緩解資源瓶頸制約的客觀需要重要意義，而且也是增加企業經濟效益，提高企業自身核心競爭力的重要途徑，是企業抵抗內外壓力，求得生存的主要保障。由美國次貸危機引發的全球性金融風暴，造成全球動蕩，危機發生以來，對各國金融市場和實體經濟的影響不斷加深，多家金融機構出現巨額虧損甚至倒閉，股市債市劇烈波動，全球經濟陷入衰退的風險日益加大。


Third, the current enterprise cost management problems


According to the research firm, found that prevalence of enterprise cost management following several aspects:


(A) long-term cost management by the narrow scope of the concept of a planned economy, companies often focus only on cost management in the management of manufacturing costs, while the company's supply and marketing chain is considered small, outside the enterprise value chain is turn a blind eye, this cost management concepts can not adapt to the market economy environment. With the development of market economy, enterprises are now facing unprecedented competitive pressures, examine only the manufacturing cost of the product will result in business investment, production decisions made serious mistakes. From the point of view of cost drivers to consider any kind of product companies to profit from the introduction, the cost must not merely as manufacturing costs, but throughout the entire product life cycle costs are incurred. To meet this requirement, the connotation of cost management cost of material goods should also be extended to non-material cost of the product, such as human resources costs, capital costs, service costs, property costs, environmental costs, and so on.


(Two) cost management system is not perfect and enforcement is not enough. With the development of market economy, national macroeconomic forms and internal cost structure has undergone major changes, but some companies do not develop appropriate according to the actual situation of enterprise cost management system, or follow the old regime, and some do not even have the system, each is temporarily closed significance, there is no fixed system, resulting in different people perform standard deviations on the economy caused by natural economic inequities, leading to economic natural ways to pass on costs. In addition, some enterprises have developed a number of systems, but only "on paper", "on the wall", just the form, do not speak effectiveness, resulting in system-existent, cost control is not from the source, offends the lack of a comprehensive supervision system implementation, evaluation, assessment indicators will be no practical implementation to the individual.


(Three) the lack of scientific evaluation mechanism. Economists believe that "what gets what assessment", some enterprises have been established for each sector does not clear the cost appraisal system, just in order to benefit as the performance evaluation standards. But the benefits often refers to sales, generally does not include the cost ratio, due to be certain period of "high cost leads to high price high efficiency" phenomenon confused, do not ask the source of this look-effective approach First, it causes business assessment of various departments concerned only their own output, sales, did not consider companies do not even know the key financial indicators, such as profit targets, gross margin targets, the number of days accounts receivable recovery, free cash flow and other important financial indicators, which can not to ensure completion of business objectives. Second, enterprise cost management led to confusion, decreased labor efficiency, production increased consumption, a large backlog for processing the backlog of unmarketable products, but also had to credit as promotional tools is important, but a lot of credit losses are also caused long-term receivables, eventually become bad debts, so their liquidity stagnation, capital costs, the formation of "asset liquidity credit to borrowers finally lead to stagnation caused by loss reduction benefit" vicious cycle, eventually leading enterprise efficiency decline and losses are increasing.


(Four) cost management consciousness behind the lack of systematic management concepts. Only afterwards reimbursement type using the traditional cost management mode, only the starting role after the bookkeeping, no matter the economic forecast in advance, to control. Cost management rely solely on the Company's financial sector, do not pay attention to play the enthusiasm of the staff. In many companies, managers focus on technology development, market development, price competition while ignoring cost management are common occurrences, from business leaders to the workers, the cost of management awareness is weak. In a market economy environment, companies do not have to establish the cost of systems management concepts, without the enterprise cost management work as a systems engineering, emphasize only partial, ignoring the whole, the object of the enterprise cost management, contents, methods lack the full range of Analysis. In the management area, only limited to the production process cost accounting and analysis, did not expand into technical areas and circulation areas; in the management system, the emphasis on post-management, ignoring the ex ante forecasting and decision-making, it is difficult to give full play cost management preventive role.
Fourth, strengthen enterprise cost management several countermeasures


(A) the introduction of strategic cost management. In today's increasingly competitive market, the external environment has become increasingly complex and difficult to predict, reduce costs is important to obtain cost advantages, and thus gain a competitive advantage become the inevitable choice. Enterprises in the choice of cost management objectives and management measures need to be placed on cost management and business operations, management measures and strategies examined in the relationship between the cost management concepts, methods, rules and regulations into the various departments of the business management and business processes, cost management will be placed in strategic management of a wide range of space, the implementation of strategic cost management, from a strategic perspective on the cost of business conduct and analyze the cost structure of the various factors that affect the cost and lead to changes in the cost of the motivation scattered in various departments in the various aspects of production and management for enterprise management decision-making.


(Two) improve the system, strengthen the department cost control and assessment. The first should be targeted enterprise status, carefully combing business processes and internal control system to further improve the "cost reimbursement management approach", "consumables management approach", "capital expenditure management approach", "employee benefits management approach", "employee travel claims management approach" and so on, all the way to be recognized through the corporate employees. Second, in improving their macroeconomic cost management organization system at the same time, the implementation of responsibility system cost, the cost responsibility objectives and measures break down into internal and costs related to the various functional departments, production processes and staff to clarify their respective responsibilities and cost management rights, the implementation of "full cost management" approach. Specific approach is to measure out the maximum amount of the fees. Then break down into various departments horizontal, vertical decomposition of the implementation to the project team and the individual, and with incentives linked to the responsibilities, rights and benefits unity, responsibility for achieving personal goals, according to the size of individual contributions are rewarded; the failure to achieve goals those responsible, under the circumstances, appropriate penalties, penalties and rewards done to mobilize the staff cost management initiative and enthusiasm, and ultimately form a criss-cross throughout the enterprise target cost management system thesis sites. Finally strengthen cost accounting, so meticulous management. To quantify the importance of using the number, along with the introduction of a cost control program list of numbers, including controllable costs (subcontracting fees, utilities, travel, training, communications, conference fees, supplies, use, etc.) and non-controllable costs (fixed assets Depreciation, amortization of intangible assets, interest on loans, labor costs, etc.), monthly or quarterly basis by the finance manager after the summary sent to the hands, cost overruns and abnormal data on the use of red special identity, at the end of the review meeting, the relevant departments need some explanation for cost overruns and incorporated month performance appraisal.


(Three) to establish and improve cost management system. Change the traditional cost management models, establish systematic cost management, cost accounting and control to do in the center, extending to the ex ante and ex post. ① improve cost control in advance, cost estimates, cost plans. In fact, the decision to economic matters job composition and expected resource consumption level, there 6O-80% of the contract before negotiations determined, after signing the contract, the potential for cost reduction is not that big. Such as material procurement, purchasing pre-market inquiry, product differentiation and segmentation, cost and contractual payment methods have directly affect the cost of pay. ② strengthen cost control things, pay close attention to the cost of implementation of the project, the strict limits reimbursement, the integrated use of a variety of methods to achieve cost accounting, cost requirements responsibility demarcated, compartmentalized integration method is simple, to ensure accurate costing, information reliable. ③ cost-conscious post-mortem analysis. Conducting cost analysis should be based on the concept of cost-effectiveness as the guiding ideology, from the "input" and "output" comparative analysis, "input" the necessity and rationality, but only in order to break the local procedure, an analysis object to expand to the whole production process is important to analyze whether the local cost of inputs to bring economic benefits to the upper and lower part of the increase or decrease in the cost to the system to find ways to control costs, so the cost forecasting, planning, accounting, control, analysis, decision-making and other aspects of organic combination, as a whole, thereby enabling the enterprise cost management to a higher level.


(Four) establish full awareness of cost control. For a long time, some enterprises have been put cost management as a finance department or a few management responsibilities, the staff cost conscious indifference, do not feel the market pressure to control costs can not mobilize the enthusiasm, serious waste. But in fact the occurrence and cost of doing business at all levels and all departments and employees' activities closely related, they should all bear the cost of duties within the scope of responsibility of management and control, cost management company managed to lose Connaught large group is difficult to really achieve results. Therefore, not only is the cost management cost management bodies, not just a few management responsibilities, internal each sector and each employee is a form of cost and cost control by the perpetrators, enterprises in cost management, the should the staff, especially the persons responsible for cost occurring as cost control body, the formation of trade unions within the enterprise cost management of democracy and self-awareness. First, the awareness of cost control as a part of corporate culture thesis sites. All management practices must be based on knowledge and recognition of workers on the basis of the majority of workers do not agree with the behavior of the management, rely on a simple command style of management is very difficult to work for. The awareness of cost control as part of the culture, the purpose is to rely on all employees work together to strengthen cost management. For example, can be carried out within the enterprise "is to lower wages or reduce other costs" discussion activities, so that the cadres and staff recognize that other cost reduction potential is to gradually establish a "material cost is the salary" cost management concepts, and thus which all focus on cost management and control is important, every man for companies reduce costs, increase efficiency contribute to a good atmosphere. Second, the cost of the staff involved in the planning process, help to change their plans for cost awareness. Employees personally involved in the formulation of the department responsible for the implementation of cost or my plan, you can get their spiritual satisfaction, thereby enhancing their sense of responsibility, and contribute to a deep understanding of employees and consciously accept the costs related to them personally developed plan, thus bringing the cost of the scheme as is their bounden duty.


V. Conclusion


Cost management is the lifeblood of the market economy environment, the pursuit of economic efficiency has always been the primary objective of enterprise management, enterprise cost management work should also establish the cost-effectiveness of the concept of the savings achieved by the simple and traditional, to the modern concept of efficiency savings concept changes . Meanwhile, the enterprise cost management and enterprise must be directly linked to the overall economic benefits to a new awareness concept, namely the concept of cost-effectiveness and cost control problems treated. Cost management in all business activities should be based on the concept of cost-effectiveness as the dominant ideology, from the comparative analysis of inputs and outputs to look at the need to control costs, rationality, to an optimal control method to reduce the cost to pay, in this conditions for enterprises to create more value in use, so as to achieve maximum economic efficiency, enterprise cost management only to overcome the above drawbacks, thus changing concepts, the use of scientific and effective cost management, enterprises can flourishing.