Cost Accounting & Cost Control

Cost Accounting & Cost Control 成本会计与成本控制

Accounting provides business-related information to the owner, the management, and the employees of the company as well as to the government, creditors, investors, and customers. 会计向所有者、管理层、公司员工以及政府、债权人、投资者和客户提供与业务相关的信息。

Financial accounting is based on actual past and cost accounting is based on planning and controlling. Preparation of budget is a part of planning and controlling relates to putting a check on the actual function of planning. Comparison of budgeted with actual performance provide the management an idea to eliminate weak performances. 财务会计以过去的实际情况为基础,成本会计以计划和控制为基础。预算编制是计划与控制的一部分,是对计划的实际功能进行检查。通过对预算与实际绩效的比较,为管理层消除薄弱绩效提供了思路。

Cost Control Techniques 成本控制技术

Costs can be controlling by employing the following methods: 成本可以通过以下方法来控制:

  • Material Control 材料控制
  • Labor Control 劳动力控制
  • Overheads Control 管理费用控制
  • Standard costing 标准成本计算
  • Budgetary Control 预算控制
  • Capital Expenditure Control 资本支出控制
  • Productivity and Accounting Ratios 生产力与会计比率

Requirements for Successful Cost Control 成功控制成本的要求

The following requirements are to be fulfilled to implement successful cost control: 实施成功的成本控制需要满足以下要求:

  • A plan and a set of well-defined responsibilities to all executives are essential. 对所有执行者来说,一个计划和一组定义良好的职责是必不可少的。
  • Clear definition of tasks for performance and cost to execute those tasks. 明确定义任务的性能和执行这些任务的成本。
  • A fixed responsibility, in case of deviation between targeted and actual. 一个固定的责任,在目标和实际之间的偏差。
  • Prompt collection of performance data from each department of an organization as the delay in information equals to no information and the management is unable to take correct decision due to lack of complete information. 及时收集组织各部门的绩效数据,因为信息的延迟等于没有信息,缺乏完整的信息,管理层无法做出正确的决策。
  • Highlights of good and bad, both performances to enable the management to take corrective steps. 突出了好与坏,两者的表现都能使管理层采取纠正措施。
  • Reward for good performances and Punishment for the poor ones. 对表现好的给予奖励,对表现差的给予惩罚。

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