| Cost management is the core work of the daily management,and plays an important role in the survival and development of enterprises.The level of enterprise cost management,not only affect the simple reproduction,threat to the survival of enterprises,but also may affect the expansion of reproduction,seriously restricting the sustainable development of enterprises.Many companies only pay attention to the cost accounting,pre planning,cost control,the cost of the analysis does not pay attention to,budget management is only a rough estimate.So how to optimize or enter the cost management system to become an important issue facing today’s enterprises.Base on the above problems,this paper studies the cost management in the case of OKI company.Firstly,it introduces the development of cost management theory and the method of cost management research and analysis,and points out that the traditional cost management can not adapt to the development of the times,the traditional cost management mode of enterprises brought unnecessary losses and waste to the enterprise,put forward to establish the importance of analysis,modern cost financial management and cost analysis.Secondly,the current situation of the cost management of Oki as research background,a detailed description of the current situation of the cost management of Oki company and the main problems from the budget management,cost accounting,cost control,cost analysis and cost: the company extensive management,budget control,ignore the purchasing cost management,company assessment mechanism useless,the enterprise waste phenomenon is serious.Further analysis of the reasons for the above situation: on the one hand from the point of view of the people is due to the lack of awareness of cost management,department heads and the general staff of the cost management of the weak sense of cooperation.On the other hand,fromthe enterprise cost management system in terms of the budget system is not perfect,the cost analysis system is not in place,the cost responsibility system flaw,cost control,loose risk control system is not perfect and other common result.Finally,in order to solve the problems on cost management of OKI company,put forward the optimization scheme of enterprise cost management,from the ideological and institutional reform of full cost management,mainly divided into four steps: first,before the implementation of the cost management,the change of thinking.Second,improve the cost management system,the establishment of various departments involved in the budget system,and the tracking analysis of budget,the cost of purchasing and design cost control,can realize the establishment of standard cost and cost control from the source.Third,the establishment of performance appraisal system is to increase the pressure of managers and employees,but also to improve the enthusiasm of employees to participate in this cost management incentives.Fourth,the company through the establishment of clear digital piles dull as ditch water financial analysis and decision system of professional managers to make the enterprise management,cost management,risk status,in order to adjust the cost management to make the right decisions and promote top-down improvement measures of cost management.In a word,through the research on the method of cost management at OKI company to establish the final cost management system,improve the cost analysis,provide institutional and cultural aspects of the protection for the decision-making behavior of enterprise management,to achieve the maximum output benefit at the lowest cost,and ultimately provide a solid foundation for to achieve the strategic objectives of the enterprise. |
