The cost of wooden DIY assembling toys customization refers to the total sum of all kinds of expenses and expenses in the business operation process of an enterprise in a certain period of time.
It includes the operating costs, operating expenses, administrative expenses and financial expenses of an enterprise, and is the monetary manifestation of all materialized labor and live labor expended in the course of business.
Whether the cost management is effective and successful will directly affect the profit and loss of the enterprise, reflect the level of economic benefit of the enterprise, and reflect the level of enterprise management.
Therefore, an important task of enterprise management and financial management is through the forecast, planning, control, accounting, analysis and assessment and so on ways to strengthen the cost management, establish a complete set of cost control system, supervision and inspection in time cost of each link, make the cost management to the expected target, develop the potential of lower cost, improve the management level of enterprises and benefits.
1. Content of customization cost of assembled toys
(1) Operating costs.
All direct expenses incurred in the operation process of assembled toys customization should be included in the operating costs.
(2) Operating Expenses.
Operating expenses refer to the expenses incurred in the operation of the business departments of assembled toys customization.
Expenses not incurred by an operating department or in the course of operation shall not be deemed as operating expenses.
(3) Administrative expenses.
Administrative expenses refer to the expenses incurred by assembling toys for organizing and managing business activities, as well as the expenses incurred by assembling toys for customization.
(4) Financial expenses.
The financial cost refers to the financial cost occurred in the process of assembling toys customized enterprise operation.
Including assembled toys during the operation of customized enterprise interest expenses, exchange losses, financial institutions fees, interest rate increases and other costs incurred in financing.
2. Methods for cost control of assembled toys customization
Although the specific content of customized cost of assembled toys is different in different business departments, according to the requirements of cost management system and cost estimation, the management and control methods of cost are basically the same. There are mainly the following methods.
(1) Budget Control Law.
The budget is the performance of the money flow expected in the future for a certain period of time.
Budgeted cost is the cost of a given volume of business calculated at standard cost.
Budget control is to implement cost control according to the budget index data of sub-project and sub-stage.
This control method takes the budget index as the basis to control the cost and expense expenditure. By analyzing the comparison, finding out the difference and adopting the corresponding improvement measures, it can ensure the smooth realization of the cost and expense budget.
Links up the current accounting system, in order to better implement budget control, must according to different management project budget operating costs and operating expenses, respectively, and the finer division of budget period, such as divided into the monthly cost budget or finer cost budget, to facilitate points department, project, points to control the cost.
(2) Main consumption index control method.
The main consumption index refers to the index that has a decisive influence on the customization cost of assembled toys.
The main consumption index control, that is, to this part of the index to implement strict control.
Only by controlling these indicators can we ensure the completion of the cost plan.
The key to this approach lies in the fact that the quota or quota for these indicators should not only be feasible in itself, but also that, once established, they must be strictly applied.
At the same time, in the control of the main consumption index, we must not ignore the impact of the change of the non-main index on the cost, especially in the case of the main consumption index is relatively stable, there is a large change of the non-main index, the control of the non-main consumption index on the cost control will be very important.
(3) Standard cost control method.
Standard cost is unit cost consumption quota actually, it is to take scientific method, through investigation, analysis and measure and make a kind of target cost that should come true below normal production management condition.
Standard cost control is to take the standard cost of each business item as the basis to control the actual cost.
Standard cost is an important basis for controlling cost expenditure, evaluating actual cost and measuring work quality and effect.
Provide unit product service place consumes labor cost quota to wait, these quota is producing the effect that controls cost to spend as standard cost.
(4) System Control Law.
This method is to use the country and assembled toys to customize the internal cost management system.
To control the cost of expenses.
From the perspective of financial management, the state stipulates the scope and standard of cost and expenditure, and the finance, tax affairs and superior departments also have their own regulations.
As assembles toy custom itself, to effectively control the cost, must build a sound system of the cost control and the corresponding organization, such as the consumption of all the spending for examination and approval system, daily attendance system of nuclear test, the equipment maintenance system, all kinds of material supplies to adopt purchase, acceptance, custody, brought hair system and approval, to submit for approval procedures, etc.
The cost control system also includes the corresponding reward and punishment system provisions, for efforts to reduce the cost of significant effect to be rewarded, to cost control caused by ineffective overspending to be punished.
Only in this way can we really motivate employees to save costs and reduce consumption.
(5) quota control method.
In order to effectively control costs and expenses, assembled toys should be customized for various materials and items consumption and expenses in the process of operation. It should make a quota and control consumption and expenditure according to the quota of the reception quantity.
Quotas should be advanced, reasonable and reflect the average level so that most employees can achieve them with effort.
The above several cost control methods can complement each other and be used together. They respectively control the cost from different angles, so as to gradually form the method system of cost control. In actual work, the scope of use of the body can be determined according to the actual situation of assembled toys customization.
In addition, the above methods of cost management and control are mainly adopted to control all kinds of costs.
In practical work, attention should also be paid to strengthening the management of a series of links from procurement to acceptance, storage, inventory, and delivery of all kinds of consumed materials and materials, so as to make the enterprise more perfect and comprehensive management and control of the cost.
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