According to many years of financial management experience, it is summarized that enterprises need to grasp seven points to do a good job in cost control:

The concept of "three holidays"

The so-called "three complete" concept, the first is the whole process, that is, the whole process of production and operation must be assessed; The second is to be comprehensive, that is, to show all the coverage and not to miss it; Third, all employees are required, that is to say, every working area and every working procedure cannot be missed. For example, there must be clear regulations on how many brooms cleaners use every month. Because, without regulations, there is no standard, and there is no distinction between good and bad.

(b) Assessing costs and expenses.

We have such a slogan-"Everyone bears the burden, and everyone has indicators". The general manager should be good at finding ways to break down daily work.

All expenses of an enterprise must be evaluated. For example, the air ticket from Shanghai to Hangzhou is 120 yuan every time others go, and some employees go to 150 yuan. Why is his business trip always more expensive than others? This means something is wrong. Generally speaking, we will tell you in advance that the company has a memo book registration, but this will still happen. For example, someone took a bus and obviously spent two yuan, but asked the conductor to tear up a five-yuan ticket and submit it to the company for reimbursement. Is this legal? Legal but unreasonable. So, what should we do?

We should set up an evaluation system.

First of all, we must establish accurate evaluation criteria. Although many enterprises have formulated standards, they have formulated them loosely, which leads to the lack of basis for assessment and cannot serve the benefits.

Second, all the assessed expenditures are the decomposition of the overall income. Assessment expenditure can only be fully reflected if it is linked with benefits.

Third, defend the iron discipline of the company system. It often happens that salesmen issue invoices, and I have dealt with this kind of thing before. For example, if the salesman changes the invoice, 30 yuan's invoice will add two more lines, and it will become 80 yuan's. At this time, the company should establish a very tough system, that is, the integrity culture. Once the salesman is found cheating, he will be fired immediately. Because, without the integrity culture as the foundation, any assessment of enterprises will not be implemented.

(3) goals and reality

When it comes to cost assessment, enterprises always have a problem, that is, the goal is set, but the reality is always "caught" in place. In fact, it is very important to set the target at what level, and it must be practical. Many enterprises have not established a good commitment culture, that is to say, if the goals we discuss with each other can be achieved, we must establish a commitment relationship and everyone must go all out to do it. If you can't do it, you have to bear the responsibility of not doing it. But what is the reality? Many companies know in advance that they can't do it, but they still have to do an article. What is the reason? To put it mildly, it is to get on, choose one and set the goal high first. Although we can't reach it, we will work hard. We have been doing this for a long time, and everyone knows that the boss knows that employees will be "tired" anyway. Therefore, many enterprises finally set goals and become "tacit", and the commitment culture of enterprises cannot be established.

We must coordinate the relationship between goals and reality. The goal should be set where individuals can jump and reach, not unrealistic.

(d) Systems and initiatives

A subordinate once said to me, "Mr. Shi, this system is very good, but there is no way in some cases." As we all know, a system can't adapt to all situations, but it can adapt to 70% of the situations. For enterprises, having a system is better than nothing. You can list the special circumstances you know now. There will be "buts", and if all the "buts" have to be done, there is no way to implement any system.

(5) Special and Normal

Any state has its particularity and normality, so we should be good at induction. We should look for the reasons for the general situation from the system; For things that often happen, we should find the reasons from the law. We should be good at summarizing the normality of each node and each working procedure, and then classify the special situations to find a breakthrough for these special situations. However, not all problems need to be solved immediately, as long as the most influential problems are solved.

At the same time, we should be good at persistence, such as the tortoise and rabbit race. It's amazing that the tortoise climbs slowly but insists on running. As we all know, Darwin was in poor health and could only work for one hour every day. However, he worked tirelessly for 30 years and became a famous scientist.

So many problems need to be found in action and overcome in action. It is necessary to sum up the normality and then adjust its particularity; We can't attach too much importance to particularity, otherwise it will destroy its integrity.

(vi) Cost and quality, cost and function

When enterprises carry out cost management or technological transformation, they need to weigh a difficult problem: cost control will affect functions, and function upgrading will drive cost increase. So I provide you with an interesting table, which can be used as a way to evaluate performance, cost, function and quality in practical work.

Don't think about everything, perfection is impossible.

Enterprises may encounter the following situations in actual work:

First, if you can get more product functions and improve your sense of value at a little cost, you can give it a star, that is, this method can be done; Second, if the cost remains the same, the function is improved and the value is also improved, then it is better than the first case, and we will give it two stars; Third, if a minor function is appropriately reduced without affecting the main function, so that the cost can be significantly reduced and the value can be improved, then it is superior to the first two cases, and we give it three stars; Fourth, if the function remains the same, but the cost is reduced and the value can be improved, then it is better than the first three cases and you can get four stars; Fifth, if the cost is reduced while the function is improved and the value is significantly improved, this is the best situation, you can get five stars, but this requires innovation.

The reason why this table is used to represent it is because in the actual management process, such problems often appear; When we meet to discuss problems, our minds are in a mess, both good and bad; There are problems with this and that; Finally, a good plan will often be eliminated. So we should formulate some good standards. If your proposal meets these requirements, you can do it. In this way, your enterprise can grow and develop.

(7) Innovation and breakthrough

We need to strengthen cost management. In fact, there is a lot of work to be done. The cost management of some traditional industries should be implemented to two digits after the decimal point. then what This requires encouraging innovation every day. Innovation is very important in cost control and cost evaluation system, and big innovation can often bring good cost improvement. However, although many enterprises advocate innovation, they are not good at transforming innovation into productivity, the work of all employees and the continuous behavior of enterprises. Therefore, if enterprises want to make a breakthrough, they must work hard on innovation.

In fact, cost management is the inherent self-excavation ability of the whole company and operation management, and it is an important indicator to measure the management ability and fineness of enterprises. The degree of cost management is the degree of fine management of enterprises and the degree of controllable points of enterprises. Fine controllability is the most important embodiment of the whole cost management.