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1、TheRightWaytoControlPeriodExpenseManagementAccounting;Sep1990;72,3;ABI/INFORMCompletepg.55-59BYDONALDA.J.BYRUMYearinandyearout,thegreatestchallengefacingindustryiscostcontrol.Nomanagerinhisrightmindwouldtrytocontroldirectmaterialcostsbystoppingthepurchaseofdirectmaterial.Suchanactiono
2、bviouslysoonwouldbringproductiontoastop,iwhichwouldbringsalestoastop,whichwouldbringthebusinesstoanend.Managersaresmarterthanthat.Theywillhavetheirengineeringstaffdesignoutthemostcostlycomponentsandthenhavetheirpurchasingstafffindtheleastcostlysuppliersfortheremainingcomponents.Inthes
3、ameway,nomanagerinhisrightmindwouldtrytocontroldirectlaborcostsbyfiringhisdirectworkers.Theresultwouldbeexactlythesameasnotbuyingdirectmaterial.Instead,designengineerswouldbeaskedtosimplifytheconstructionspecifications,andmanufacturingengineerswouldbeaskedtoprovidetoolsandequipmenttha
4、twouldmaximizeworkerefficiency.Inboththeseinstancesmanagementrecognizes,perhapsonlysubconsciously,thatthecostisasymptom,notadisease,andthatitisthediseasethatmustbeattacked.Tocontinuethemedicalmetaphor,thediseaseislikeanactivecancerthatwillgrowcontinuouslyunlessitisattackedcontinuously
5、.Butconsiderhowmanagementhashandledsalariedexpense,wherethe"normal"methodofcostcontrolisdecimation,thatis,eliminationofapercentageoftheheadcountinexpectationofaequalpercentagereductionofsalariedexpense.Itneverhappens.Infact,suchactionshavebeenknowntoresultinanincreaseintotalperiodcost
6、expense.Thequestionis,"Whatisthemosteffectivewayofcontrollingperiodcosts?"Theansweristhroughexactlythesametechniquesasareusedfordirectmaterialanddirectlabor,thatis,changingthedesignspecificationsofthejobdescriptiontoeliminateinefficient,redundant,andunnecessaryworkelements.Thedifferen
7、ceisthatcostanalystsandadministratorsmakethedesignchangesratherthanengineersandbuyers.ThedesignchangesmustbecompletedandimplementedbeforeyoucanexpecttoseeacostreductionflowthroughtotheP&L.Thedesignchangesrequireanapplicationofmanpowerresourcestocreate,soitisbesttoundertakethemwhentime
8、sEire
