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1、农商行成本控制浅谈[摘要]经营成本控制是影响农商行经济效益的关键,决定着农商行的竞争能力的强弱、盈利能力的大小,直接关系到农商行的生存与发展,从某种意义上说,经营成本控制是农商行可持续发展的一个关键。目前农商行的经营成本控制还仅限与事后的财务分析和监督,成木核算和控制工作基本上还停留在记账、报表、财务分析、财务检杳的记账型会计阶段。管理方法相对滞后,财务管理意识淡薄,专业检查监督乏力,经营成本费用过高,缺乏改革创新意识。为此,我们认为农商行经营成木管理工作必须由单纯的“记账型会计”向“管理型会计”过渡,逐步提高经营成本的控制能力,不断
2、提升竞争力是当前急需解决的问题。我认为农商行耍提高经营效益和竞争能力,实现持续发展,耍健全财务管理机制,加强成本预算管理,严格控制费用支出,加强财务监督,确保成本控制宥效实施,实行约束与激励相结合的管理新机制。本文对这些方面的相关W题进行探讨。[关键字]农商行经营成本控制经营成本费用财务分析盈利能力Costcontrolofagriculturalbusinesses[Abstract]Operationcostcontrolisthekeyfactoraffectingtheagriculturalbusinesseconomicb
3、enefits,determinesthebank’scompetitiveability,profitability,isdirectlyrelatedtothesurvivalanddevelopmentofagriculturalfirms,sayfromacertainmeaning,operationcostcontrolisakeytothesustainabledevelopmentofagriculturalbusiness.Currentlyoperatingcostcontrolofagriculturalfirm
4、shavelimitedfinancialanalysisandsupervisionandafterwards,bookkeepingaccountingcostaccountingandcontrolworkbasicallyremainsintheaccounting,reporting,financialanalysis,financialexamination.Managementmethodisrelativelybackward,weakfinancialmanagementawareness,professionali
5、nspectionandsupervision,managementcostsaretoohigh,thelackofinnovationconsciousness.Therefore,webelievethatthecommercialbankoperatingcostmanagementmustbefromasimpleMbookkeepingaccounting”to"managementaccounting•’transition,graduallyimprovetheabilitytocontroloperatingcost
6、s,improvecompetitivenessisanurgentproblem.Ithinkthatthecommercialbanktoimprovetheoperationefficiencyandcompetitionability,realizesustainabledevelopment,toperfectfinancialmanagementmechanism,strengthenthecostbudgetmanagement,strictcontrolofexpenditures,strengtheningfinan
7、cialsupervision,toensuretheeffectiveimplementationofcostcontrol,theimplementationofthenewmanagementmechanismofincentiveandconstraintcombination.Inthispaper,issuesrelatedtotheseaspectsarediscussed.[Keyword]AgriculturalbusinessesTheoperatingcostecontroOperatingcostFinanci
8、alanalysisProfitability目录弓丨W5一>成本控制理论综述5(~)成木控制概述5(二)农商行成本控制概述5二、农商行成本控制方法6(一)健全财务管理机制,加强成本预算管理6(二)加强成本核算,严格控制