论企业降低成本的途径

First, lower the cost of importance

(1) Cost is compensation production scale

In order to guarantee enterprise reproduction constantly, have to production consumption, namely fund cost compensation. Enterprise is responsible for their own profits and losses of the commodity producers and business operators, and its production cost is to use its own production results, namely sales income to compensation. And the cost is to weigh the compensation share size scale cost share division out to compensate the production and business operation of capital consumption. So, to maintain the turnover of funds according to the original scale. If the enterprise can't on cost to compensate for the production cost, the enterprise capital will shortage, reproduction is not according to the original scale. Therefore, reduce the cost of enterprise profit increase the basic way, directly serve the purpose of the enterprise. In any case, as long as the cost reduction can increase profits. Under the condition of constant in income, cost reduction can make profit increase; In the income increase, reduce cost can make profits faster growth; Drop in income, cost reduction can inhibit profits decline. Visible, cost as the compensation of the scale of the production cost, the economic development has an important role.

(2) The cost is the security of the enterprise survival

Cost control is resistance inside and outside pressure, the main guarantee for survival. In the enterprise internal low cost can reduce the enterprise product prices, improve the competitiveness of the enterprise in the market, make the enterprise gain more profit. If the enterprise's economy is in atrophy stage, then reduce the cost of the enterprise to survive even more important. Usually improve price will cause dealers and suppliers corresponding price increase requirement, and reduce the cost can avoid this kind of external pressure. Enterprise to reduce the cost of various activities, all is in order to realize the management strategy to set goals and interests, implement cost planning, correctly use value analysis to achieve the purpose of reduce the cost, so as to realize a profit objective. Therefore, cost planning as a means to improve cost at the same time, also is the realization means of interests.

(3) Reduce the cost to the impact of decisions

Reduce the cost of enterprise decision has certain influence. Strive to improve the market competitiveness and economic benefit, is the socialist market economy condition the objective requirement of the enterprise. To do this, the enterprise must first carry on correct production business decision. Production and business decision-making, need to consider many factors, the cost is the first one of the main factors should be considered. This is because, in the price of certain premise, cost directly affect the enterprise profit many; And low cost, can make the enterprise in market competition at an advantage.

(4) Is the foundation for the development of the cost control

Cost control is the basis of enterprise development. The cost control in the similar enterprise advanced level, just have the basis of rapid development. Cost reduction, and the price of the same, so enterprise profits will have a significant increase of enterprise economic foundation is more stable, the enterprise has the power to improve quality, innovative product design, seek new development. Many enterprise economy in trouble one of the important reasons for, and he is in no cost planning under the condition of the blind development, if in the promotion and development of new products blindly, once decision-making error or market changes, the enterprise economic foundation is bad, what enterprise is faced with the danger of collapse. Thus it can be seen, reduce the cost for a enterprise profit, the survival, development plays a very important role. How to obtain the maximum with minimum cost benefit is general enterprise and even the entire society faces and need to study and solve an important issue. Second, the principle of cost reduction

(1) economic principles

Economy principle is to show for implementation of cost control and incurred cost should not be more than because of lack of control and the benefit of the lost.

(2) the principle of adjust measures to local conditions

Adjust measures to local conditions principle is to show the cost control system must be individual design, suitable for specific enterprise, department, post and cost item The actual situation, do not completely copy other people's practice.

(3) the attention and leadership in principle

The attention and leadership in principle to show the enterprise leaders and each ordinary worker should be responsible for the cost responsibility, cost control involves the common interests of all of its staff and workers, and only through all staff coordinated efforts to complete.

(4) the cost benefit analysis principle

Cost control experience in the cost of the after analysis and inspection, protective control, to the daily things of the cost control of feedback control stage. Modern cost control is not negative on cost control, and should try to open up revenue increase your income. Should be based on cost benefit analysis and CVP analysis principle, cost and income, cost, volume and the relationship between the profit combination, and find out the best cost profit maximization and optimal portfolio. Only in this way, can we will loss and waste nipped in the cost control before, so as to effectively play the role of prospective cost control.

(5) overall principle

Overall principle because the cost formation depends on the joint efforts of the management, therefore, cost control to the whole process of the formation of cost control, and effective cost control and management, requests the enterprise all personnel to participate in.

(6) the principle of combining ZeQuanLi

Cost control to achieve anticipated target, depends on the cost responsibility center management efforts. And to mobilize the cost responsibility center at all levels to strengthen the cost management's enthusiasm, effective way to ZeQuanLi is combined, according to the responsibility center according to its cost controlled range of size and cost target responsibility to bear the corresponding duties. In order to ensure the performance of duties, must give the certain power, and according to the cost control of the effectiveness of performance evaluation and assessment, to cost control responsibility units and personnel give rewards and punishment, so as to mobilize the enthusiasm of the strengthen cost control. Three, enterprises reduce the cost strategy

(1) reduce material purchasing cost

Strictly control the purchase cost. An analysis of supply market, adjust the

purchasing strategy. According to the calculation of the enterprise at the beginning of the material budget, advance DongChu work reasonable materials need to avoid peak, avoid high purchasing time area, through the purchase time difference, reduce the purchasing cost. Two through information technology, network technology, such as electronic business, search for market information, inquires the market price, guiding cost accounting, index identify and target control work. Through the information website and inquires the price, search for market information timely adjustment cost control index, guide the purchasing cost control work. Third, we need to stability and old customers, based on long-term development. In guarantee the basic demand of resources at the same time, with some long-term cooperation, the credibility of the enterprise established good cooperative relations for a long time, can in the future of the material procurement access to certain discount, so as to reduce the cost.

(2) reduce raw material cost

In the enterprise manufactured goods, raw materials costs account for about 60% to 70%, the proportion of the total is quite large, therefore, the enterprise should reduce the cost. Save material, put an end to the production process of the run, leakage, drop wait for a phenomenon, In enterprise's production process, raw material cost reduction also plays an important role, it directly influences the material purchasing how many. If in the production process, the raw material cost reduction, and the price of the product is changeless, so enterprise profits will increase greatly. To make a product unit material consumption quota. That is sure in a certain production conditions, product or manufacturing unit finish work needed some kind of material consumption quantity standard, it generally as raw materials and main materials, auxiliary materials and fuel consumption quota. Second, we need to prepare the completion of the budget, and accordingly to supply department issued material purchasing plan, and at the same time, the production department based on drawings and production diagram budget to prepare production budget, formulate material consumption quota, in the process of production, to consume all sorts of goods and materials, therefore executes limitation material management system. In material recipients, in order to strictly control the material consumption quota pass, according to the product output and consumption quota limit of material control, the

establishment of material limit card, fill in limit material requisition. Moreover, enterprise production departments should also increase examination dynamics, to super quota material production department, in addition to buckle the bonus outside, also fastener production department of the person in charge of the annual bonus, etc. Through such cengcengbaguan, strict management, can greatly reduce the material consumption, to reduce the material cost, so as to effectively reduce the cost of product.

(3) improve leadership and staff management consciousness and skills Many enterprise leaders thought, to reduce the enterprise cost and cannot be directly for enterprise to bring economic benefits, more can't reflect them in any period achievements. Therefore, the enterprise pure pursuit of production, output value of economic responsibility will be as the main task. To grasp management especially cost management that is difficult, not easy work, not perseverance, benefit when they catch bad, good benefit when they relax, don't even grasp, not really to strengthen the cost management as the main body of enterprise management. And just as increase benefits of subsidiary tool, this management consciousness results, which will reduce the cost of any method or way of failure. In order to improve the enterprise leaders and staff management consciousness, reduce the enterprise cost, to improve enterprise personnel consciousness, especially enterprise leadership consciousness, reiterated the importance of reduce the cost, reduce the enterprise cost work really be implemented. Second, we need to pay more attention to human resources development. A enterprise want to have good performance, high profits, only want to rely on everyone's joint effort to complete.

(4) use of Shared resources

Sharing resources refers to the cost of the product and the share of the costs of the resources the product quantity. Share this kind of resources product quantity, the more contribution to the unit cost of products in the low (such as: enterprise fixed assets, the research and development of products cost, resources procurement costs, the use of information cost, market development cost, information transmission cost, establish and use the sales channel of cost, transaction cost and experience sharing, etc., are all Shared resource) increase the use of these Shared resource size and

frequency, it can reduce the cost of the product.

(5) establish a scientific enterprise cost management system

The establishment of this system and play a role, will greatly improve the enterprise managers confidence, reduce the cost of enterprise, become a not with the enterprise policy or enterprise leading change and change a policy. It should make the enterprise into a virtuous circle of the use, make each enterprise leadership can feel the power of it, and around the management system to make enterprise's long-term development blueprint and recent enterprise development goals, to realize the maximization of enterprise value. It is to reduce the enterprise cost, is fundamental enterprise to reduce the cost of basic way. How to establish and perfect the system, also is really what we need to research and discuss how to reduce the enterprise cost way content, namely, to establish a complete and scientific cost management system.

(6) innovation is the source of cost savings

In the traditional economic environment, reducing the expenditure, repair and recycling, loopholes, reduce the consumption can greatly reduce the production cost, but in the new economy environment only from these aspects to reduce cost, the effect is limited, only innovation is the most effective way to reduce the cost, is the enterprise to reduce cost and increase benefit an inexhaustible source. The progress of science and technology so as to make advanced equipment, technology and material used in production field, rely on technological innovation, and give full play to the science and technology as the primary productive force, to cut costs, increase the efficiency of an effective way. On the one hand to produce competitive and can meet the needs of the community quality products, increase productivity, including labor productivity and capital productivity; On the other hand, also save the manpower, energy and raw material consumption, reduce the cost of production. Under the condition of socialist market economy, the enterprise wants to survive and development, in order to realize the modern enterprise assets goal, we must promote technological progress. To do this job well, the enterprise not only to pay attention to science and technology development, and should and scientific research units closely, will the new achievements in scientific research timely applied in production practice, to make it into productivity as soon as possible. At the same time, to improve the

technology import work in addition, in the technology development and introducing in the process, must pay attention to the combination of technology and economy, make technical progress is helpful to reduce costs, save raw materials and energy consumption, improve enterprise economic benefits.