Thoughts on cost control of the hottest state-owne

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Reflections on cost control of state-owned construction enterprises

accounting is an economic management work that takes currency as the unit of measurement, reflects and assesses the economic activities and achievements of enterprises, and provides important data for enterprise management decisions. The two basic functions of accounting are accounting and supervision. Only on the basis of understanding the basic concepts of accounting can we talk about the cost control of financial personnel

I. from the perspective of management, enterprises do not pay enough attention to finance, which will inevitably lead to the disconnection between finance and reality in cost control

modern enterprise management system requires planning, coordination, communication and control in enterprise management. The fact shows that management has become the first lifeline of an enterprise. The quality of management directly affects the survival and sustainable development of an enterprise. Financial management, as an important part of enterprise management, has not played its due role in reality. Cost saving and control directly affect the success or failure of enterprises. Therefore, I personally believe that the most important issue is that enterprise managers and decision makers should start to solve the problem of financial disconnection from reality, pay attention to finance as an important work, and give full play to the due role of the financial department. An enterprise, no matter which department it is, as long as it exists, it is reasonable. It is an important part of the enterprise's organic system. We should pay attention to it and put it into practice. In this way, it will be beneficial to the enterprise without any harm. It can be said that every department of the enterprise is serving for profit. Profit is the first vitality of the enterprise. No matter what kind of work, it cannot be separated from the enterprise profit. Otherwise, the quality of "made in China" should be abandoned. Pursue the maximization of enterprise profits, such as foreign enterprises, private enterprises and state-owned enterprises

II. Improve the quality of financial personnel, improve their practical operation ability and improve their professional skills

there is no doubt that high-quality talents are a huge resource for enterprises at present, and talents have become the first capital of enterprises in the new century. Therefore, it is an important issue to improve the quality of accountants and meet the needs of consumers for safe and sustainable products. If there is no high-quality cost accounting, cost accounting and control will become a slogan, and problems will arise in actual operation. First, strengthen the training of accounting personnel. Training is not just learning in class. As a construction enterprise, accountants should often go to the construction site for on-the-spot investigation. Those with experience should lead those with insufficient experience to find problems in practice and go to the site for on-the-spot learning with problems. Second, encourage accountants to strengthen their study and strive to make accountants obtain primary, intermediate and senior professional titles. In the process of taking the intermediate technical examination of accounting, I found that the contents of the examination were mainly based on the accounting of industrial enterprises. It can be said that in practical work, there are not many books that can be really used. However, the accounting system is interlinked. As long as we really study it, it will be of great help to our understanding of the work of construction enterprises. When we encounter practical problems, Jinan experimental machine factory Jinan new era Gold Testing Instrument Co., Ltd. electronic tensile testing machine is the product of the combination of modern electronic technology and mechanical transmission technology. Through the accumulation of knowledge and experience, it is easy to put forward methods to solve problems. The purpose of learning is to serve better work

III. cost control is not just a matter for accountants. Cost saving and control need to be carried out from top to bottom with the participation of all employees

I read this sentence in a book. In combination with my practical work, I would also like to make some comments: I once interned in a private enterprise and learned a lot of superficial knowledge about cost control from there. They have strict cost control system from the boss to the workshop staff. From every piece of paper, every drop of water has a strict assessment, and there is little waste. Of course, private enterprises also have some drawbacks, such as the use and squeezing of personnel. I won't say much here. But in terms of cost control, it is worth learning from. In our construction enterprises, materials account for a large proportion. Therefore, strengthening the control of materials has become the primary issue. The construction site has a large working face and is difficult to manage. This requires all employees to improve their cost awareness. From enterprise leaders to front-line migrant workers, let everyone realize that cost saving is related to the vital interests of each member. At the same time of improving cost awareness, there should be a strict assessment system and a reasonable reward and punishment system. Facts have proved that the reward expenditure is much smaller than the loss caused by waste. Of course, reward and punishment is not the purpose. We should slowly cultivate employees' awareness of saving

IV. strengthen cost accounting and control. If an enterprise can achieve the above three points, it will take a shortcut to achieve the fourth point, and the work will not be very difficult. The only problem is whether it is intentional. Otherwise, it will be very difficult to calculate the current domestic caustic soda and PVC production capacity and apparent consumption

cost accounting is based on the national enterprise accounting system and accounting law, which is not a problem. The important thing is how to do a good job in combination with practical problems, and how to provide effective accounting information for enterprise decision makers in a real and accurate way. This requires accountants to be objective and timely

in terms of cost control, accountants should make a reasonable analysis according to the actual costs incurred each month, what is the reason for the loss, where is the loss, what is the reason for the profit, and where is the profit. Through communication with the project manager and production scheduling, they should analyze the reasons to prepare for the cost in the next month. Accountants should be meticulous in their work, understand the actual situation in time and find problems in time

while strengthening management and execution, strengthening cost control is not a problem, otherwise it is empty talk

the most important point is that accountants should not divulge the business secrets of the enterprise. Some problems can not be discussed with anyone and anywhere

the above is my understanding of cost control

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