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            成本管理的內容是什么

            分享到:
            2019-03-28 19:16:49來源: 首冠教育

            今天來給大家介紹下成本管理的內容,首先先聊下成本管理概念

             

              成本管理是企業生產經營過程中各項成本核算、成本分析、成本決策和成本控制等一系列科學管理行為的總稱。成本管理一般包括成本預測、成本決策、成本計劃、成本核算、成本控制、成本分析、成本考核等職能。

             

              成本管理內容具體如下:

             

              1.成本預測

             

              它是指根據企業成本統計的歷史資料,和市場調查預測,研究企業外部環境和內部影響因素的變化,對成本變化的影響作用關系,運用專門的方法,科學地估算一定時間內的成本目標、成本水平,以及成本變化的趨勢。

             

              預測是成本決策的基礎。只有在成本預測的基礎上,提供多個不同成本控制的思路方案,才可能有決策的優選。

             

              成本預測同時也是成本計劃的基礎,是編制成本計劃的依據。沒有成本預測,成本控制計劃,也就必然是主觀臆斷。這種計劃,以及建立這種計劃基礎上的預算也沒有作用。

             

              2.成本決策

             

              它是按照既定的總目標,在充分收集成本信息的基礎上,運用科學的決策理論和方法,從多種可行方案中選定一個最佳方案的過程。它是以提高經濟效益為最終目標,強調劃清可控與不可控因素,在全面分析方案中的各種約束條件,分析比較費用和效果的基礎上,進行的一種優化選擇。

             

              它是成本管理工作的核心,成本管理的思路、方法都得由成本決策確定。

             

              3.成本計劃

             

              它是在成本預測和成本決策的基礎上,根據計劃期的生產任務和利潤目標,通過“由下而上”和“由上而下”的兩條路線,在充分發揮和調動全體員工積極性的基礎上,匯總編制而成的、具有可操作性的成本控制計劃體系。成本計劃一經決策機構批準,就具有了權威性,必須堅決貫徹、執行,不得隨意改動。

             

              它是成本控制和成本考核的依據。

             

              4.成本核算

             

              它是通過對成本的確認、計量、記錄、分配、計算等一系列活動,確定成本控制效果。其目的是為成本管理的各個環節,提供準確的信息。只有通過成本核算,才能全面準確地把握企業生產經營管理的效果。企業勞動生產率的高低、固定資產的利用程度、原材料和能源的消耗情況、生產單位(車間)的管理水平,等等,都直接或間接地會表現在成本上。

             

              5.成本分析

             

              它主要是運用成本核算所提供的信息,通過同行比較和關聯分析,包括對成本指標和目標成本的實際完成情況、成本計劃和成本責任的落實情況,上年的實際成本、責任成本,國內外同類產品成本的平均水平、最好水平,進行比較,分析確定導致成本目標、計劃執行差距的原因,以及可挖潛的空間。同時通過分析,把握成本變動規律,總結經驗教訓,尋求降低成本的途徑。

             

              6.成本考核和獎懲

             

              它是把成本的實際完成情況與應承擔的成本責任進行對比,考核、評價目標成本計劃的完成情況。其作用是對每個成本責任單位和責任人,在降低成本上所作的努力和貢獻給予肯定,并根據貢獻的大小,給予相應的獎勵,以穩定和提升員工進一步努力的積極性。同時對于缺少成本意識,成本控制不到位,造成浪費的單位和個人,給予處罰,以促其改進改善。

             

             

              成本與費用的構成介紹

             

              (一)關于成本費用的概念

             

              成本費用泛指企業在生產經營中所發生的各種資金耗費。企業的成本費用,就其經濟實質來看,是產品價值構成中c+v兩部分價值的等價物,用貨幣形式來表示,也就是企業在產品經營中所耗費的資金的總和。

             

              成本費用的概念,就一般意義而言,成本費用泛指企業在生產經營中所發生的各種資金耗費;而在嚴格的意義上講,成本費用及其相關的概念有三個:

             

              (1)支出是指企業生產經營中的一切開支與耗費,是企業資產的流出。

             

              (2)費用是指企業為銷售商品、提供勞務等日常活動所發生的經濟利益的流出。費用是一種支出,但不是“為銷售商品、提供勞務等日常活動所發生”的支出,則不構成費用。

             

              (3)成本也稱產品成本,是一種被對象化了的費用,是指在一定時期內某種產品應承擔的費用。例如,一家生產汽車的工廠,在一定期間內該廠所發生的一切開支和消耗費用中可以按具體汽車產品歸集和匯總的費用則屬該種汽車的成本。在這里,我們把費用和成本統稱為成本費用。

              (二)成本費用的分類

             

              1.制造成本與期間費用

             

              成本費用可以劃分為兩大類,即直接成本費用和間接成本費用。以工業企業為例,直接成本費用構成產品的制造成本——生產成本,間接成本費用則構成期間費用。

             

              2.固定成本與變動成本

             

              不同的產品成本項目,具有不同的習性。有的成本項目隨著產量的變化而不斷變化;而有的則不受產量大小的影響,不管產量怎樣變化,其大小是不變的。這樣,按照成本的習性,可以把成本劃分為變動成本和固定成本。

             

              總成本=固定成本+單位變動成本X產量

             

              3.總成本與單位成本

             

              產品成本又可以劃分為總成本與單位成本。

             

              (1)產品總成本。指企業在一定期間內,生產的所有產品的成本總和。

             

              (2)單位成本,也稱平均成本。其計算公式為:

             

              單位成本=總成本/產品數量

             

              這是指企業在一定期間內,平均每生產一件產品的成本。總成本是成本的總值,而單位成本則是成本的平均值,兩者存在著下列關系:

             

              總成本=單位成本×產品數量

             

              (三)成本費用的作用

             

              成本費用是企業生產經營的一個極為重要的變量與指標,是加強管理的重要領域。

             

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