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• 粉红蚕宝宝

  Secondly, implementing the cost management of the goal should follow the following principle: (1)Responsible for managing the principle in grades. Goal cost should responsible for according to functional department, divide into factory department, department or the workshop, teams and groups' tertiary administrative structure assign the index, control. (2)Controllability principle. Decompose the cost goal assigned, can be controlled in the thing in advance of responsibility department. (3)The responsibility, right, profit combine the principle. In order to strengthen the rigidity that the cost controls, enterprises, while giving the unit corresponding right of levels of every responsibility, should combine closely the responsibility that the cost control with every level personnel's economic benefits, implement output, the responsibility system got in touch that the portfolio, working service quality, product quality, cost and income of non-agricultural workers compound. (4)Economy and technology combine the principle. Enable enterprise every operational activity and is in economy and optimum state that make up of technology, the income making enterprises obtain is largest. (5)Policy-making principle. The costs of all projects can be carried out actually after making policy the cost of goal according to the decision procedure. Moreover, implementing the cost management of the goal will set up reasonable and high-efficient institutional framework. The cost management of the goal is the whole, omni-directional management, must establish the system of rational organization, could work coordinating every level personnel, realize the goal reliably. The institutional framework of cost management of the goal is divided into three levels: (1)Policy-making level. The factory department establishes the cost of goal to manage the leading group, regard factory director as a group leader, other vice factory directors and chief engineer, chief economist, financial person in charge take the post as the vice group leader, forming the key policy-making level, group's other members are every function department head, form decision and participate in layer. The policy-making level is responsible for examining future cost goal, the total goal of annual cost and special budget items cost goal of sanctioning enterprises. (2)Management organization layer. Its task is organization, coordination responsible for cost management of the goal, decompose, analyze, examine. It responsible for goal cost main person of everyday control make up by every functional department or special person in charge, financial affairs and craft, research institute, production division of project. Goal cost manage daily organization set up in the financial department. (3)Carry out layer actually. Formed by all teams and groups, the section or the person who manages cost of department, person in charge of project and carried out and organized layer, carried out and controls the cost of goal. Carry out and operate layer and is formed by staff, it is a person who realizes directness of the management objectives of the cost.
  In addition, implementing the cost management of the goal will follow certain procedure. (1)Prediction and formulation of the cost of goal. Comprehensive through information, according to enterprise's medium and long-term management strategy and plan, divide and work out the goal budget document of the cost in the future with year two parts (presided over by the factory director) medium and long-termly. According to the profit level of the market, combine the production capacity of enterprises and development plan, confirm the annual goal profit based on annual marketing plan and production schedule, calculated the equilibrium synthetically, work out year, total budget document of period cost goal (presided over by the chief economist). Special decision item and daily decision item should be carried on cost, effectiveness forcasting analysis to the project by the promoter, work out the goal profit and cost draft. (2)The cost of goal makes policy. The daily decision procedure that the cost of goal controlled, according to " improving the regulation verified in financial revenue and expenditure" and carrying out " about strengthening several regulations of fixed asset management ". (3)The cost of goal is decomposed and implemented. Future cost and annual period cost goal draft, deliver to goal cost manage leading group authorize, assign and carry out revise. Preside over, make cost project horizontal to decompose, responsible for the administrative department by chief economist to all, then according to the importance principle, confirm the cost of goal controls the focal point, and then in the form of budget for for a long time, the budget of annual budget and quarter according to the controllability principle, by the Finance Department The door decomposes the cost of goal about project to put in place together with one floor of every departments of management organization, organized by management layer and decomposed the goal and assigned it to carrying out floor actually finally. (4)Cost report of the goal, analysis and revising. Regular reporting, analysis, specialist paper of the cost that set objectives and analyzing the system. The settlement of monthly report, quarterly report, annual report tabular form should be systematized and fixing and melting, release the specialist paper in specific analysis. (5)The cost of goal is examined. Manage the system of financial responsibility according to the cost of goal, is organized by chief economist and examined the responsibility department regularly, examine the special project specially, and check and calculate goal cost accounting and financial accountant to combine.

  浏览 416赞 130时间 2022-09-29
• 超级吃货两枚

  Secondly, the implementation of cost management objectives should follow the following principles: (1) centralized classification management principles. Target cost should be centralized functional departments, the Department branch, department or workshop, team indicators issued three management levels, control. (2) the principle of controllability. Splitting the cost objective must be to responsible departments for things in advance can be controlled. (3) responsibilities, rights, the principle of combining benefits. To enhance the rigid cost control, given the responsibility of enterprises in the level of the corresponding rights of the units at the same time, cost control should be the responsibility of staff at all levels and the economic interests of closely integrated with the implementation of production, business, the quality of service, product quality, cost and Composite linked to the income of workers accountability. (4) economic and technological integration principle. For various business enterprises in the economic and technological activities optimum combination of state, so that enterprises can have the greatest profits. (5) decision-making principles. The cost of all projects must be carried out in accordance with the decision-making process of decision-making before the target cost practical implementation. Furthermore, the implementation of cost management objectives to establish a rational and efficient organizational structure. Target cost management is a full, comprehensive management, organizations must establish a rational system can be coordinated so that staff at all levels to work reliably achieve this goal. Target cost management organizational structure divided into three levels: (1) the decision-making level. Anbu set up by the target cost management leadership team to head for the director, deputy director and chief engineer of the other, Chief Economist, the person responsible for financial, deputy head of a core of decision-making, other members of the team responsible for the various functional departments , constitute participation in decision-making layer. Decision-making enterprises responsible for the examination and approval of the goals of future costs, the total annual cost of the project objectives, as well as specialized cost objectives. (2) management of the organization. Its mission is responsible for the cost management of the target organization, coordination, decomposition, analysis, evaluation. It functions by the department or person in charge of special projects, as well as financial, technical, research institutes, the production department is responsible for day-to-day management of the target cost of key personnel. Target cost management agencies in the day-to-day financial sector. (3) the actual implementation layer. By the teams, departments or cost Section specifically, a person responsible for the implementation of projects of the organization, the objectives of the implementation of cost control. Implementation of the operation from the staff composition, is the direct cost management objectives to achieve.
  Furthermore, the implementation of cost management objectives to follow certain procedures. (1) with the objective of developing cost projections. Comprehensive information to go through, in accordance with long-term corporate strategy and business plans, long-term and annual two-part (chaired by the director) the preparation of future cost targets draft budget. According to the market level of profitability, with the productive capacity of enterprises and development planning, marketing plans and annual production plan based on the established annual targets profits, measured through integrated balance of the year, the total current cost objectives draft budget (chaired by the Chief Economist). Specialized decision-making and day-to-day decision-making matters should be matters of the project sponsors for the costs, benefits, forecasting analysis, profit and cost objectives draft. (2) The target cost decision-making. Target cost of day-to-day control of the decision-making process, in accordance with the "perfect financial balance audit requirements" and "strengthen the management of fixed assets on a number of provisions in the" implementation. (3) decomposition and the implementation of cost targets. Future costs and the annual cost of the current draft objectives, to target cost management leading group issued the implementation of the revised audited. Economists will be presided over by the cost of the project to horizontal decomposition centralized management departments, according to the importance of the principle of cost control goals set priorities, and then controlled the principle of a long-term budget, the annual budget and quarterly budget forms from the financial department, in conjunction with management organizations of various departments will be the goal of the project cost decomposition in place, the final layer of management organizations will target decomposition down to the actual execution level. (4) The target cost reporting, analysis and revision. We should establish target cost periodic reports and analysis, special reports and analysis system. Monthly report, quarterly reports, annual reports to the creation of systematic, fixed, thematic analysis to announce special report. (5) The target cost assessment. According to the economic responsibilities target cost management system by the responsible departments economist organizations to carry out regular assessments, special projects for the special assessment, and target cost accounting and financial accounting integration.

  浏览 303赞 60时间 2021-12-18