Standard cost is a kind of forecast cost, which is used to evaluate the actual cost and to measure the working efficiency through the accurate investigation, analysis and technical measurement. Refers to the estimated cost of the standard product of the unit, which is in accordance with the cost of the project in advance, in the production technology has reached the level of effective operation and management conditions should meet the cost of unit product. In the standard cost, the "waste" should be excluded, therefore, it is considered as a "cost", the standard cost should reflect the enterprise's goal and requirement, mainly used to evaluate the work efficiency and control costs. Standard cost management system is through the scientific and reasonable quantitative analysis, cost control target decomposition to each responsibility center, formed by layers of decomposition, bottom-up step by step to ensure the cost of network management, the pursuit of cost rationalization.
1 standard cost management system characteristics and construction ideas
Standard cost and other methods compared with the following characteristics: standard cost approved based on the production and management based on the standardized; integrity, including standards, difference analysis, differences in the processing of the three links; flexibility: with the expansion of production scale, changes in the external environment and adjust; advanced: approved to scientific and reasonable management flow is smooth, efficient, practical: to comprehensively consider the management of the actual situation, has a good operability; Guide: guide fund management to conservation and efficient development, so as to achieve the purpose of reducing the cost of.
1.1 cost management focus on cost control
The reason why the cost is controlled, the very important reason is that the influencing factors (the most important factor is the cost driver) is easily expected. Therefore, through the analysis of the cost drivers can set the corresponding standard cost, service in the preparation of the budget, performed in the process control and the analysis and assessment. Determine the path: from the cost drivers, based on historical accounting data, to study the cost per unit of the cost of the project and the amount of the cost of the project. Can also pass through the history of advanced benchmarking, determine the cost of the unit's cost drivers.
1.2 cost management focus on the non controllable cost
Non controllable cost is not controllable, the main reason is that the cost of the level of uncertainty, such as depreciation, personnel wages, etc.. However, for some key areas of management of non controllable cost, although the total amount is not controllable, but does not mean that the cost can not be managed in the cost management system. Determine the path: from the cost of specific operations, the search for the standard of their operations, these specific operational standards, are directly lead to the occurrence of costs, but also produce a more stable cost standards. It can also be said that the cost of this kind of standard, can be set up by setting the cost of the job, to be established.
1.3 cost control map
According to the project cost analysis and the cost related to the project management process, for each management job, at least among Ming as follows: job description, executive positions, the cost level influence, work standards, including time, content, procedure, basis and output, working standard of influencing factors and consequences. Using the method of setting up the key control points in the construction of the internal control system, the key management control points are analyzed, and the corresponding standard is set up.
2 standard cost method
2.1 standard cost method
The core idea of the standard cost system can be summarized as follows: step by step, hierarchical summary. According to the operating cost method, the business process is decomposed into the most detailed business units and the driving factors, and then determine the cost of the detailed business unit, then add the total and the upper layer, and finally form the direct cost of the whole business process. Determine the standard business process by the business sector. Determine business processes in the business process, the process of optimizing the whole operation process, the business link to the more ideal business unit, and analyze the business unit involved in the cost of. Analysis of the driving factors of the cost of the cost, combined with the historical data to determine the cost of the cost of the main drivers; the establishment of the main driving factors and the cost of the driver and the relationship between the factors. The standard and the cost standard of the factors are defined, i.e., the number of the resources consumed per unit of work is determined, and the amount of the job is estimated based on historical data and the improved operating procedure. In the development of standard costs, regardless of the cost of the project, it is necessary to determine the amount of the standard and the price of the standard, the two come after the cost of the standard. Use of clear standards for the development of various business processes in the standard cost of operating activities, and then based on the standard cost of operating activities in various business processes to develop a single business process standard cost; finally, the establishment of the entire business process standard cost, covering all business. In order to improve the applicability of the standard cost, the corresponding adjustment coefficient is adjusted according to different business scale.
2.2 standard cost management system innovation
Based on standard business process. The standard cost system and the company's business highly integrated, improve the standard cost of accuracy, practicality, applicability. Extending cost standards to business standards. Standard cost system clearly the standard value of the driver parameters, the cost of the standard extended to business standards, the standard cost of individual business to lay a solid foundation. The value chain and operating chain closely integrated. The standard cost management system focuses on the strategic objectives of the enterprise, the value chain, the chain as the center, more attention to the overall development of enterprises, for enterprises to establish a global and strategic concept. To consolidate the foundation for the comprehensive cost management. The standard cost management system includes the direct cost standard, the indirect cost standard and the standard of the standard of the cost management system, which is the important embodiment of the comprehensive budget management.
3 standard cost management system construction work content
3.1 clear cost responsibility center, the establishment of three integrated cost management mechanism
Standard cost management system to implement the economic effect, to establish and improve the standard cost management system will inevitably need to spend a certain cost, the cost should not exceed the work carried out for the enterprise to bring profit and benefit. Enterprises should set up a company, the Department of functional departments of the three standard cost management system, the classification of the cost of building the responsibility center, clear the object of their cost control, responsibility, cost management responsibility. The standard cost management system requires that each employee should have the responsibility of cost, the system is the implementation of each employee's common task, only through the coordination of all staff to complete the work. Standard cost management system of different responsibility center must be individual design, to develop suitable for the actual situation of the specific department, post and the cost of the project, can not be applied mechanically other industry standards. The standard cost system and the enterprise budget management, the budget index will be decomposed to the cost responsibility center, by the cost center in strict accordance with the budget control of the cost. Collect and analyze the actual cost data, and analyze the difference between the standard cost and the cost. The cost quota is not scientific.
3.2 set up the controllable cost quota system, as the basis of the budget control and management analysis
Reference to the same industry management of advanced benchmarking units, to distinguish between sensitive and sensitive assets, through analysis, measurement and calculation of the standard cost system, in the implementation of the enterprise. Specific points into six categories and respectively formulated cost quota standards: and the number of workers is closely related to the cost, such as office expenses, travel expenses, labor protection fees, etc.; the second is closely related to the employee compensation costs; third, and sales income is closely related to the cost, and the value of the assets, the operating condition is closely related to the cost, financial cost, other controllable cost.
3.3 improve the standard cost system
Through the introduction of standard cost management concept, the implementation of the cost of the pre -, and post - event management, in order to meet the needs of the rapid development of enterprises. At the same time, the establishment of standard cost system, can reasonably predict the cost trend, for the scientific decision-making basis for the enterprise. To speed up the construction of standard cost system.
One is to strengthen the organization and leadership. Set up the standard cost system of corporate chief accountant as the head of the leading group, the enterprise finance department is responsible for the full responsibility, production technology, safety monitoring, infrastructure, technology and economy and other relevant departments and units to cooperate with each other, to cooperate fully. Two is a strict formulation of programmes. According to the standard cost of project decomposition and selection, data collection and determination, improve and improve, reporting the implementation of the four stages of work, the standard cost system as a reference basis for the preparation of the budget. Three is a strict division of responsibilities. Standard system cost construction cost of infrastructure and production and operation cost of two parts, the production and operation of standard cost combined with historical cost, asset status, etc., after scientific calculation and verification. Four is to speed up the development of enterprise standards for research work. As far as possible to achieve comprehensive and detailed basic data, to promote the standard cost system to become unified, and gradually establish a long-term mechanism for the work of the standard cost.
4 knots
The construction of the standard cost management system is through scientific quantitative analysis, the goal of cost control is decomposed to each responsibility center, formed by the up and down layers of decomposition, bottom-up step by step guaranteed cost management network; at the same time, the cost of the past has changed the traditional management model, based on the cost center the cost indicators and reasons for the changes, find the rules and standards set the cost budget and the corresponding factor, by comparing the actual and standard method to reveal the differences and analyze the entire implementation process control beforehand, and afterwards; based on cost center cost performance assessment, focus on improving cost and use cost, standards, services in business decision. By improving the management tools and management mechanism, improve the management of enterprise's most basic unit, it can provide a strong guarantee for the more effective realization of enterprise strategic objectives.
Reference
[1] Li Song. Standard cost difference processing skills [J]. Journal of Jilin College of education, 2009 (5).
[2] Wang Yinyan, Qin Jingdong. The application of Activity-Based Costing in budget management [J]. China Science and Technology Expo, 2010 (3).