2008/07/16
Enterprise management personnel to learn what
Second, the cost to micro-manage the cost of establishing a modern management system That is, the cost of micro-management cost management. In China, state-owned enterprises are the basic units of the national economy, the national economy is the main source of funds for construction. The level of state-owned enterprise management level, enhancing China's economic strength, promote the building of four modernizations, is of great significance. In the socialist market economic system, enterprises should survive and develop, on the request of competitive products, development of technology, assets have added value, a strain on the market, particularly in order to fundamentally change the low quality of China's enterprises, products Poor quality and high cost of the status quo, must have modern technology and management level. Modern enterprise management, enterprise requirements of the modern professional management. Mainly for the following five aspects: 1, cost management and innovative thinking. The traditional accounts of cost management accounted for only mode of calculating the financial costs, do not calculate the cost of management, only to later accounts, not to advance forecast and decision-making; only a manual, do not consider the advanced management tools; only rely on the enterprise's financial sector , A majority of employees do not pay attention to the initiative, making it difficult to adapt to the socialist market economic development. This requires that the cost management concept innovation, we must establish the concept of competition, efficiency concepts, management concepts, the concept of legal system and open up new concepts, such as the concept. 2, cost management rationalization. This is the guarantee for the modernization of management. Not organized on the assurance that it will be very difficult enterprise to the existing human, material and financial resources to organizing, it is impossible to maximize the overall efficiency. Cost Management organization is to make a unified leadership and management at different levels of principle, to establish responsibility for cost management system and ensure the smooth realization of cost targets. At the same time, but also in accordance with the cost management functions, establish a scientific system of indicators of the cost, cost accounting system, the cost of decision-making system, cost control system and the cost evaluation system. 3, the cost of scientific management methods. To sum up our cost management and the good experiences, the introduction of foreign modern cost management and integration, enhance development. Main objective of cost management, cost management responsibility, the factory economic accounting, the benefit of analysis, value engineering, cost - benefit analysis and cost projections, the cost of the decision-making, cost control, cost management team, operating cost management, and other methods. 4, cost management electronic means. In cost management, computer applications, not only to replace some of the affairs of the heavy labor, but can also speed up information processing, facilitate the establishment of cost management information system so that timely management staff to make the right decisions. At the same time, but also promote the use of advanced detection instruments and monitoring devices show to enhance the flow of material consumption and control, cost control and create conditions for calculation. 5, specialized cost management personnel. To foster a modern cost management to adapt to the needs of professional cadres. Only in this way can we promote the management of the cost of continuous advance to ensure that the cost of modernization at an early date. In short, the management thought is the soul, is the key management personnel, management is the guarantee, management methods and management tools are conditions. The contents of these five areas should be complementary and, in parallel, in order to promote cost management in a modern direction.