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1、a试论成本费用的控制方法（Adiscussiononcontrolmethodofcostandexpense）AAAbstract:costcontrolinvolvesnotonlythewholemanagementlevelofenterprises,butalsomanyaspectsofeconomicactivities.Therefore,enoughattentionmustbepaidtothecostcontrolwork,andconstantlyimprovethecostcontrolsystem,andtosummarizeandpopula
2、rizevariouseffectivemethodsofcostcontrol,andconstantlypromotetheimprovementofenterprisemanagementlevel.Keywords:costcontrol;costmanagement1contentofcostcontrol1.1contentofcostcontrolFirstofall,toseewhethertheexpenditureisreasonable,whetheritmeetstherequirements,cannotaffectthequalityofpro
3、ductsunderthepremiseofrestrictions.Notonlyshouldwecontroltheamountofexpendituresoastomeettheprescribedstandardsofexpenditureandthescopeoftheplannedbudget,butshouldalsobecontrolledfromtime,purposeandeffectsoastobringaboutgreatereconomicbenefits.1.2controltheconsumptionofallkindsofresources
4、Intheprocessofproductproduction,theconsumptionofvariousresourcesisdistributedineverylink,inwhichtheconsumptionofmanpowerandmaterialresourcesaccountsforalargerproportionofthecost,andgenerallyhasagreatimpactonthecost.Therefore,wemustpayattentiontocontroltheconsumptionquota,adheretotheproces
5、soperationprocedures,andpromptlysolvetheproblemscausedbyimproperarrangements.Constantlyimprovetheefficiencyofuse,saveresourceconsumption,reduceproductcosts.1.3controlproductiontechnologyandoperationprocessTheeconomicactivitiesundertakenbyallenterprisesincludetheirowncharacteristics,bothin
6、commonandincharacter.Therefore,allkindsofcostshavetheirowncharacteristics,andtheimpactonthecostisnotthesame,sowemustadoptdifferentcountermeasuresaccordingtodifferentcircumstancesforcostcontrol.Forexample:thedirectproductionprocess,shouldstrictlyimplementthequota,quotatopreventdeviationcau
7、sedbywaste,soastoimprovethequalityandefficiency,shouldbeasthefocusofcontrol;theproductionpreparationprocess,shouldbecloselyconnectedintime,soastoensureproductionandsavingmanpower,materialconsumption.2costcontrolprinciple(1)economicprinciple.Thisprinciplemeansthatthe
