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Paper代写:The impact of cost management on company

2018-12-04 | 来源:51due教员组 | 类别:Paper代写范文

下面为大家整理一篇优秀的paper代写范文- The impact of cost management on company,供大家参考学习,这篇论文讨论了成本管理对公司的影响。成本管理,实际上是通过科学的规划方法控制和管理企业的一部分支出,科学的成本管理方法不仅仅可以帮助企业解决生产成本相关难题,同时也能够为企业今后在生产环节上的发展提供长久且持续性的贡献。

cost management,成本管理,英国论文代写,论文代写,paper代写

The so-called cost management, in fact, is to control and manage part of the enterprise's expenditure through scientific planning method, scientific cost management method can not only help enterprises solve the production cost related problems, but also for the future development of enterprises in the production link to provide a long-term and sustainable contribution.

Most people's cognition on the definition of cost is confined to the narrow sense, that is, the cost of an enterprise mainly includes four aspects, namely "direct cost", "production cost", "total cost" and "selling price". Compared with this narrow concept of cost, in a broad sense, enterprise cost is all the economic input that meets the condition of "any economic consumption or investment of the enterprise generated for the development of the enterprise". For this paper, rather than an overview of the broad concept of enterprise cost, it is better to start from the basic narrow concept, from the "enterprise cost" and "profit impact" two aspects, to analyze the inevitable relationship between the two. In contrast, the latter can improve the profitability of enterprises in the perspective of management design.

Along with the cost, there are also related costs consumed by enterprises. No matter from the product design, production, to the product sales and the promotion effect of the enterprise brand, any link in the whole process is an important link for the breeding cost.

For an enterprise, the birth of cost is full of every link in the operation of the enterprise, so the cost control of all aspects of the enterprise is also the continuation of the life of the enterprise. In fixed in a certain period of time interval, the development of the enterprise is established through good product production and sales of the whole process of the cost target, every link in make correct under cooperation and management, finally achieved the whole process of cost control is established in the cost of the "plan" the range, which is usually defined cost control. Just like the cost forming link, the cost control process is also divided into multiple nodes.

Cost control can achieve the improvement of enterprise development in different periods of time through a variety of design methods. It can be concluded from the different time nodes of enterprise development that the current cost control direction of domestic enterprises can be divided into the following categories:

Cost control is conducted according to category and hierarchical system. This kind of cost control method sets up the originally planar cost categories in three dimensions, establishes the relationship between the cost categories in the three-dimensional surface analysis, and then develops appropriate control methods for classification and control. Compared with the traditional single cost control method, this control method is more comprehensive and three-dimensional, with fewer limitations. The company's profitability has been expanded in detail, and the profit model and efficiency have been enhanced, which is in line with the "management" problem described in the beginning.

Only from the aspect of raw materials and consumables cost control, the corresponding neglect of other details of the cost control, focus on the cost of consumables. This method is more focused on the key parts of the enterprise development process, which is in line with the "energy consumption" problem described at the beginning of this paper, and can indirectly enhance the enterprise benefits and expand the production scale.

Focus on in-process control and post-control, pay more attention to the feedback of the implementation results of the cost plan, rather than focus on the cost prediction. This method is more suitable to use "practice" as an analogy. Compared with frequent cuts and changes in the plan, it is helpful to better adjust the next cost plan in the process of events and after the event. It is in line with the "efficiency" problem mentioned in the beginning, and directly improves the design time of cost control effectively. Can introduce flexibility budget, do cost assessment of each branch.

The above three cost control directions actually integrate the three mainstream ideas that domestic enterprises adopt for cost control at present: "management", "energy consumption" and "efficiency", so as to achieve "cost reduction and efficiency increase", so as to improve the profitability of enterprises.

Air separation is an air separation device, which USES air as raw material to separate different kinds of rare gases in the air in an appropriate physical way. Because some of these rare gases are often needed by people, the production and sales of air separation equipment have considerable space and prospects. However, with the development of science and technology, more relevant enterprises emerge at the right moment, but the market of air separation equipment has not been expanded with it. As a result, air separation equipment companies need to strengthen the profitability of the company through cost control and processing, so as to occupy the market and make more profits.

Supply chain management belongs to an image of cost control method, which takes the suppliers of raw materials as well as the negative? A chain-like relationship is established between the manufacturer of the processed materials and the supplier of the stored materials, so as to facilitate the communication and exchange of different links.

For the supply chain management mode, it can not only be applied to the positions responsible for different functions within the same enterprise, but also realize the chain communication and communication between multiple enterprises with different division of labor but cooperative links. This kind of management mode is more consistent with the "management" direction described above, and has outstanding performance in management design. It is a relatively rare integrated cost control management method. From the perspective of upstream and downstream lubrication cooperation between enterprises, supply chain management realizes the integration of cooperative relations between enterprises and improves the environmental improvement of enterprises from information circulation channels, commodity delivery channels, capital turnover channels and other aspects. However, from the perspective of the cooperation between various functional departments within a single enterprise, the supply chain management also optimizes the time, energy and investment required in the management cost. Each link established, the relationship between a layer of a layer of interlocking, both reduced the management cost, but also confirm the mentioned "by category and hierarchy of cost control", making goods can keep the good quality in the most appropriate time occupation sustainable market share, finally realizes the cost plan, help the company to obtain maximum profits.

Internal control is mainly for the company's accounting and financial management, in the air separation device company, the most important link in the production is the calculation of material purchase cost; In the sales process, price positioning based on material cost is also the key to determine how much profit the company makes. In the process of publicity, the degree of positioning the company's publicity funds also determines the market share occupied by the company. All kinds of aspects reveal the importance of the company to internal control and management. It can be said that this control method can directly control the cost of production publicity and sales, and it is also the most relevant control method to the company's ultimate profitability. This control method directly affects the energy consumption cost of air separation companies, so it is a control method suitable for air separation companies.

ERP, as an enterprise system software capable of online management, has the same features as supply chain management and is the embodiment of a senior management system.

The company introduces SAP management software, which belongs to ERP software. It is a good series of enterprise management software in Germany. SAP has multiple management functions from general ledger, statement, wage accounting, to production and sales. System information sharing, the degree of informatization is very high, fundamentally improved the company's data system, formed the informatization timeliness reform, can effectively improve the decision-making efficiency of the management level, to bring huge economic benefits to the enterprise.

This paper USES management accounting to design the cost control process suitable for the company, applies the knowledge of supply chain management, internal control, ERP software management and so on, analyzes the importance of cost control, USES the cost advantage to make reasonable pricing to seize market share, and establishes a good brand. This paper avoids reducing the cost of unit materials and unit labor, and considers the cost control in the direction of high efficiency of work flow, so as to achieve the ultimate goal of improving the profitability of the company.

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