a-study-on-the-management-renew-ideas(成本管理观念的更新).doc

Project management[M].2007

成本管理观念的更新与成本控制新思路
Dennis Lock

摘要：在市场经济环境下，企业应树立成本的系统管理观念，将企业的成本管理工作视为一项系统工程，强调整体与全局，对企业成本管理的对象、内容、方法进行全方位的分析研究。通过研究每种成本管理方法的本质及其适应的经济环境的特色，构建出系统的成本管理方法体系。
关键词：成本管理 观念 成本

引言
随着成本管理新观念与技术在我国企业管理中的应用，成本管理新观念在我国企业中的推行势在必行。企业在从传统成本管理向战略成本管理转变中，必须树立正确的成本管理思想。另一方面，企业间接成本在总的成本费用中的比例不断加大，企业要取得产品成本优势，同时获得经济效益，就不能仅仅局限于制造成本的控制，还应扩展到整个产品寿命周期成本。如设计研发成本、设备运行维护成本，材料采购成本和存货仓储成本等等，还有企业为组织管理生产经营活动而发生的各项期间费用。另外，从范围上不能只局限于生产领域，而应延伸到研发、采购和销售领域。

简介
1.成本效益观念
传统的成本管理是以企业是否节约为依据, 片面地从降低成本乃至力求避免某些费用的发生入手, 强调节约和节省。传统成本管理的目的可简单地归纳为减少支出、降低成本, 这就是成本论成本的狭隘观念。
在市场经济环境下, 经济效益始终是企业管理追求的首要目标, 企业成本管理工作中也应该树立成本效益观念, 实现由传统的“节约、节省”观念向现代效益观念转变。特别是在我国市场经济体制逐步完善的今天, 企业管理应以市场需求为导向, 通过向市场提供质量尽可能高、功能尽可能完善的产品和服务, 力求使企业获取尽可能多的利润。与企业管理的这一基本要求相适应, 企业成本管理也就应与企业的整体经济效益直接联系起来,以一种新的认识观———成本效益观念看待成本及其控制问题。企业的一切成本管理活动都应以成本效益观念来支配, 从“投入”与“产出”的对比分析来看待“投入” (成本) 的必要性、合理性, 即努力以尽可能少的成本付出, 创造尽可能多的使用价值, 为企业获取更多的经济效益。这里值得注意的是“尽可能少的成本付出”与“减少支出、降低成本”在概念上是有区别的。“尽可能少的成本付出”, 不单纯是节省或减少成本支出, 它是运用成本效益观念来指导新产品的设计及老产品的改进工作。在对市场需求进行调查分析的基础上, 认识到如果在产品的原有功能基础上新增某一功能, 会使产品的市场占有率大幅度提高, 那么, 尽管为实现产品的新增功能会相应地增加一部分成本, 只要这部分成本的增加能提高企业产品在市场的竞争力, 最终为企业带来更大的经济效益, 这种成本增加就是符合成本效益观念的。例如, 企业推广合理化建议, 虽然要增加一定的费用, 但能使企业获取更大的收益; 引进新设备要增加开支, 但因此可节省设备维修费用和提高设备效率, 从而提高企业的综合效益; 为减少废次品数量而发生的检验费及改进产品质量而投入的有关费用, 虽然会使企业的近期成本有所增加, 但企业的市场竞争能力和生产效益却会因此而逐步提高; 为充分论证决策备选方案的可行性及先进合理性而发生的费用开支, 可保证决策的正确性, 使企业获取最大的效益或避免可能发生的损失。这些支出都是必要的, 其成本观念即“花钱是为了省钱”, 都是成本效益观的体现。
2.全员、全面、全过程控制的观念
大多数企业都有一个共同的现象, 即依靠财务人员去管理成本。在实施成本管理的过程中, 有的企业只注重成本核算, 有的企业甚至以成本核算为成本管理的核心, 一味地要求财务人员或成本核算人员把成本费用归集好、计算准; 也有些企业领导只重视财务和成本报表, 利用报表中的数字去管理成本。这种做法虽然对降低成本也起到一定的作用, 但归根结底成本核算还是事后控制, 对成本没有做到预先控制和发生过程中的控制, 不能以成本核算来代替成本管理。因为成本核算的结果和报表中所反映的数字只能说明这些成本已经发生, 损失已经存在, 这种“亡羊补牢”的做法是不可取的。在成本方面产生事后管理的主要原因是传统成本管理的方式还在延续, 并且这种方式还深刻地影响着企业的管理者, 对“成本一定在过程中发生”和“发生了就不可能挽回”的本质和规律没有深刻的认识。成本是在过程中发生的, 是一个系统性的问题, 设计、开发、采购、生产、销售和服务等过程的运作都会发生成本。由于财务人员管理的涉及面小, 只能对一部分过程进行管理和控制, 导致出现管理盲区。例如: 采购过程中发生的成本是由采购人员控制的, 生产过程中发生的成本是由生产人员进行控制等等, 这些过程是财务人员无法控制的。财务人员核算的数据往往与作业联系不上, 使管理的结果不能达到预期的目的。所以系统性的问题还要系统地去解决, 企业只依靠财务人员进行成本管理是不够的, 各类人员都应该有成本管理的职责和意识, 尽快将事后控制转变到事先控制和过程控制上, 只有进行全员、全面和全过程的管理和控制, 才能最终实现降低成本的目的。
3.持续不断的成本降低观念
降低成本不应是应付经济萧条的权宜之计, 而是企业的根本方针, 应该持续不断地进行。有的企业在成本管理过程中, 只考虑如何降低成本, 忽视了降低后的保持, 结果导致降低成本后的反弹。对成本的控制和管理应该是不间断的、持续的, 不但要降低成本, 还要保持住已降低的成本水平, 只有这样降低成本的工作才有意义, 成本管理的结果才能满足预期的目的。
4.重视供应方的观念
供方提供产品的价格是影响组织成本的最主要动因之一, 是组织总成本中的一个重要组成部分。由于供方提供产品的价格是其成本加上利润的和,所以供方用价格的形式把其自身的成本转移给了组织, 即供方的成本也是组织总成本中的一部分。但有的企业向供应方过分压价, 没有考虑对方利益, 造成供应方隐瞒自己的真实成本, 变相提价。这样就增加了采购成本, 进而提高了商品成本, 使商品竞争力下降。重视供应方的观念就是要帮助供方了解市场, 了解消费者需求, 供方根据市场需求调整自己的生产, 降低成本, 使企业成本在供方就开始控制, 达到共赢的目的。总之, 我们要在研究成本概念和认识成本规律的基础上, 树立成本效益、全员、全面、全过程的管理观念, 采用先进的管理思想和管理手段。只有通过持续不断地降低成本, 企业才能在激烈的市场竞争中立于不败之地。

结论
在市场竞争白热化的今天, 降低成本是增强企业竞争力, 提高经济效益的关健, 企业要降低成本, 就必须更新观念, 实行科学的、现代化的成本管理。而现代成本管理又是建立现代企业材度的∃ 要内涵, 降低成本是现代企业制度的内在要求。

Cost management renew ideas and cost control for
new ideas
Dennis Lock

Abstract： Under the market economy environment, the enterprise should set up the cost the system administration idea, regards as a systems engineering enterprise's cost management work, stressed that the whole and the overall situation, to the private costs management's object, the content, the method conduct the omni-directional analytical study. Through studies each cost management method the essence and the adaptation economic environment characteristic, constructs system's cost management method system.
Keywords:cost mangment opinion cost
Introduction:
Introduction: With the cost of management of the new concepts and techniques in the application of business management, cost management of the new concepts introduced in our enterprise is imperative.Enterprise cost management from the traditional to the changing strategic cost management, cost management must establish the correct ideas.On the other hand, corporate overhead costs in the total cost of the increased share in the enterprise to obtain product cost advantage, while access to economic benefits, it can not be limited to the control of manufacturing costs, but also extended to the entire product life cycle costs.R & D costs such as design, equipment operation and maintenance costs, material procurement costs and inventory storage costs, etc., as well as enterprise management of production and business activities for the organization of the periodic expenses incurred.In addition, from the range can not be confined to areas of production, but should be extended to research and development, procurement and sales area.
1.Cost efficiency concept
Traditional cost management in enterprise based on whether to save from cost reduction, one-sided and strive to avoid the occurrence of certain expenses, emphasize saving and save starting. The purpose of the traditional cost management can be summarized as simply reducing expenditures, reduce cost, this is the cost of narrow view of cost.
In a market economy environment, economic benefit is always pursue the primary goal of enterprise management, enterprise cost management work also should establish cost benefit from traditional idea, realizes the "save, save" concept to modern benefit perceptions change. Especially in China's market economic system gradually perfect today, enterprise management should be market-oriented to market with quality, through high, function as possible as perfect products and services, and strive to make the enterprise to get as much profit. And enterprise management of the basic requirements adapt, enterprise cost management also should be the overall economic benefit with enterprise connected directly to a new cognitive concept -- look at cost and the cost benefit idea control problem. All the cost management activities of enterprises shall be in cost benefit from concept to control, "investment" and "output" contrast analysis to see "input" (cost) the necessity, rationality, namely efforts to as few as much as possible, to create the cost of paying for enterprise use value, for more economic benefits. Here it is worth noting "as little cost pay" and "reducing expenditures, reduce cost," there is a difference in concept. "The cost of as little as possible, not simply give is to save or reduce costs, it is to use cost efficiency concept to guide new product design and old product improvement activities. In investigation and analysis to the demand of the market, on the basis of the recognized that if the original function products based on new a certain function, can make the product's market share greatly raised, so, although new function to realize products will be increased cost, as long as this part of increased costs can improve enterprise product in the market competitiveness and finally for enterprise to bring greater economic benefits, the cost increase is cost-effective notion. For example, the enterprise promoting rationalization proposal, although to increase a fee, but can make the enterprise access to greater income; Introducing new equipment to increase spending, but so can save equipment maintenance costs and improve equipment efficiency, enhancing enterprise comprehensive benefits; To reduce waste defective quantity and happen inspection fees and improve the quality of our products and the relevant expenses input, although can make enterprise's recent cost increased, but the enterprise market competition ability and production efficiency will therefore and gradually improve; In order to fully demonstrates the feasibility of decision-making alternatives and advanced rationality and happen costs, can guarantee the accuracy of decision, causes the enterprise to obtain the biggest benefit or avoid the possibility of loss. These expenses are necessary, its cost concept namely "money is to save money" is the cost benefit embodiment.

Description
1.Overall, comprehensive, the concept of control process
Most enterprises have a common phenomenon, namely rely on financial personnel to management costs. In the process of implementing cost management, some enterprises focus on cost accounting, some enterprises in cost accounting for even the core of cost management, financial personnel or requirement blindly the cost cost accounting personnel collects the good, calculating accurate; Also some corporate leaders only to take the financial and cost reports, use the digital to management cost reports. This practice although to reduce costs also play a role, but ultimately cost accounting or afterwards controls, as are the costs do not occur in advance of the control process control and cost accounting, not as substitute cost management. Because the cost accounting and reporting the results reflected in digital only shows that these cost has occurred, losses already exists, the "late" is inadvisable. In cost produce afterwards management is the main reason of the traditional cost management way still goes on, and this way also profoundly affects the managers, failed to fully understand and master set of scientific cost control and cost management method of "cost must be in during" and "could not have happened to restore the essence and rule no" deeply. Cost is the process happens, is a systemic problem, design, development, procurement, production, sales and service process operation can happen cost. As financial personnel management of the range of small, only part of the process of management and control, causing management blind spots. For example: the cost of purchasing occurred in the process of purchasing personnel control is, the cost of occurred in the production process is controlled by production personnel, etc, these process is financial personnel cannot control. Financial personnel accounting data with homework often can not contact, make management results cannot achieve expectant goal. So the systematic also system to solve, the enterprise only rely on financial personnel cost management is not enough, all kinds of personnel should have cost management responsibilities and consciousness, as quickly as possible will afterwards controls the transition to control and process control beforehand, only for the whole, comprehensive and the whole process of management and control, can eventually cost reduction purposes.
2.Continuous cost reduction ideas
Reduce the cost should not is to cope with the economic depression of expediency, but root of enterprise policy, should continuously. Some enterprises in cost management process, just consider how to reduce costs, has neglected the reduced, resulting in lower costs to keep the rebound. On cost control and management should be uninterrupted and continuously, not only to reduce costs, but also to keep the cost of living has lower level, the only way to lower the cost of work can have meaning, cost management results can meet the expected goal.
3.The concept of value supplier
The supplier to provide the price of the product is the most cost affects the organization, is one of the main reason for the total cost of the organization is an important component. Due to the supplier to provide the price of the product is its cost plus profits with prices, so the supplier and the form of its own costs were transferred to the organization, known as the supplier cost is also part of the total cost of organization. But some enterprise to the supplier, the excessively aggressive as their profit origin, without considering the interests of the other side, causing the supplier conceal their real costs, covert prices. Thus increasing the purchase cost, thus improving the commodity costs, make goods less competitive. The concept of value is helping to supplier understand the market, to understand the consumer demand, the supplier according to the market demand to adjust their production, reducing costs, make enterprise cost in supplier began to control to achieve win-win purpose. In conclusion, we will study cost concept and knowledge on the basis of cost, establish cost benefit, common, comprehensive, the whole process of management idea, USES the advanced management ideas and management tool. Only by continuously reduce cost, the enterprise to the fierce market competition.

Conclusion
The intense competition in the market today, reducing costs is to enhance the competitiveness of enterprises, increase economic efficiency on the key enterprises to reduce costs, we must update the concept, the implementation of the scientific, modern cost management.The modern cost management is establishing a modern enterprise content material degree to reduce the cost is an inherent requirement of modern enterprise system.

目 录
第一章 总论 1
1.1项目名称与承办单位 1
1.2研究工作的依据、内容及范围 1
1.3编制原则 3
1.4项目概况 3
1.5技术经济指标 5
1.6结论 6
第二章 项目背景及建设必要性 8
2.1项目背景 8
2.2建设的必要性 9
第三章 建设条件 11
3.1项目区概况 11
3.2建设地点选择 错误！未定义书签。
3.3项目建设条件优劣势分析 错误！未定义书签。
第四章 市场分析与销售方案 13
4.1市场分析 13
4.2营销策略、方案、模式 14
第五章 建设方案 15
5.1建设规模和产品方案 15
5.2建设规划和布局 15
5.3运输 18
5.4建设标准 18
5.5公用工程 20
5.6工艺技术方案 21
5.7设备方案 21
5.8节能减排措施 24
第六章 环境影响评价 25
6.1环境影响 25
6.2环境保护与治理措施 26
6.3评价与审批 28
第七章 项目组织与管理 29
7.1组织机构与职能划分 29
7.2劳动定员 29
7.3经营管理措施 30
7.4技术培训 30
第八章 劳动、安全、卫生与消防 31
8.1编制依据及采用的标准 31
8.2安全卫生防护原则 31
8.3自然灾害危害因素分析及防范措施 32
8.4生产过程中产生的危害因素分析及防范措施 32
8.5消防编制依据及采用的标准 34
8.6消防设计原则 35
8.7火灾隐患分析 35
8.8总平面消防设计 35
8.9消防给水设计 36
8.10建筑防火 36
8.11火灾检测报警系统 37
8.12预期效果 37
第九章 项目实施进度 38
9.1实施进度计划 38
9.2项目实施建议 38
第十章 项目招投标方案 40
10.1招标原则 40
10.2项目招标范围 40
10.3投标、开标、评标和中标程序 40
10.4评标委员会的人员组成和资格要求 42
第十一章 投资估算和资金筹措 43
11.1投资估算 43
11.2资金筹措及使用计划 45
第十二章 财务评价 47
12.1费用与效益估算 47
12.2财务分析 48
12.3不确定性分析 49
12.5财务评价结论 50
第十三章 建设合理性分析 51
13.1产业政策符合性分析 51
13.2清洁生产符合性分析 51
13.3规划符合性分析 51
13.4项目建设环保政策符合性分析 51
13.5环境承载性分析 51
13.6结论 52
第十四章 结论与建议 53