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Cost management system refers to the command and control on cost management system of the organization. Cost management system is a system of all management system, management system is to establish a policy and objectives and achieve the goal of the system. So the cost management system is the command and control organization in terms of costs to establish policy and objectives and achieve the goal of the system. Cost function in terms of cost management system, its basic function is to command and control, is the command and control the cost.

Cost management system refers to the command and control on cost management system of the organization. Cost management system includes the following four basic elements: 1, the structure of the organization (including organization, personnel responsibilities and authorities and mutual relations of arrangement); 2, program (for the purpose of an activity or process under way). 3, process (a set of input into output of interrelated or interacting activities); 4, resources (including: personnel, facilities, equipment, material, capital, technology, method, information, etc.).

A, cost control should be given priority to with production technology department Accounting personnel to the enterprise cost control to do a lot of work. Such as the enterprise internal cost management measures, establish the cost control responsibility system, and to calculate the cost and prepare the cost report every month and so on work; On the institutions, but also is equipped with a bachelor degree (room), equipped with specialized responsible for cost management personnel; For a long time, formed the production technology department just for money, money, finance and accounting department just card money, money. All of these make people think the cost control is the accounting department, should be given priority to with accounting department or accounting personnel.

Actually, this is a misunderstanding, also is the root cause of the enterprise can not effectively control the cost. Now for example. Oil field to a producing well, production set ?

Determine the cost control of the main body status, production technology department is not shirk responsibility for the accounting department, doesn't mean it is not important. Financial accounting department in a secondary position, but is still an important force in the cost control. To better control the cost in order to make the production technology department, finance department will report the cost, the cost information, such as accounting information, provide them with timely, accurate, even the poor enterprise financial position and the serious situation of cost control and report to them. This production technology department to enhance the consciousness

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of cost control, control the cost change trend, find out the ways and methods of cost controlling, control the cost effectively.

Second, the cost control is full, the whole process of cost control

1. The total cost control. Enterprise cost control, all of our employees is refers to the enterprise of all departments and all staff to the common control of costs. 1) department of cost control. Production technology department, finance department and other departments, to control information exchange cost, communication cost control experience. Enterprise to mutual support between higher and lower, mutual cooperation, the cost of forming vertical and horizontal control network, the cost control to achieve the desired effect. To overcome the past between various departments \dog heard voices, silos\phenomenon, which lack of cost control. (2) overall cost control of the worker. First of all, is the enterprise leading to cost control. Leadership is the enterprise production and operation activities.

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Reference for Business, Encyclopedia of Business, 2nd ed

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