Cost control is a certain period in accordance with pre-established target cost management, cost control from the main body in its terms of reference, happens in the production cost and cost-control process, the impact of various cost factors and conditions to take a series of prevention and adjustment measures to ensure the realization of cost-management objectives of management behavior.Cost-control theory with the development of socio-economic development, cost control is the core of enterprise cost management.Highly developed commodity economy in today's enterprises face more intense competition, enterprises continue to strengthen cost control in order to enhance the market competitiveness and profitability levels.
Cost control involves the calculation of more complex and more repetitive work, so this article in the understanding of cost control theory based on the combination of it with a computer designed to complete the accounting of cost control related to the management information system, the system is based on B / S structure, the future use of dreamweaver and notepad to do development tools, database access using the background.System is mainly functional modules as follows:Direct the formulation of the standard cost of materials; direct labor cost of the development of standards; manufacturing cost of the standard cost of the development; direct calculation of the material cost difference analysis; direct labor cost difference calculation analysis; manufacturing cost difference between the cost of the calculation and analysis.Examples of the various modules are validated to do to close cost control practices, with a view to engaging in cost control for the work of managers, policy makers services.
Key words: cost control, direct materials, direct labor, manufacturing costs, code
Cost control, is the enterprise according to the certain period established beforehand by the target cost management, cost control subjects within the production cost, happened before and cost control process, the influence of various factors and conditions of cost of a series of measures to prevent and adjustment, to ensure the realization of the management cost management goals. Cost control theory is with social and economic development, cost control is the core enterprise cost management. In the development of commodity economy, the enterprise faces increasingly today between the fierce competition, the enterprise only by constantly strengthen cost control, can enhance the enterprise the competitive ability and level of the market.
Cost control involves calculation is more complex, and repeated work more, accordingly based on understanding of cost control theory basis, combining with the computer, designed to complete relevant accounting cost control of the management information system, this system based on B/S structure, dreamweaver use and development tool, organizer do background use access database. The main function modules for: direct material standard cost, Direct artificially standard cost, Manufacturing cost standard cost, Direct material cost differences of calculation and analysis, Direct labor costs of calculation and analysis between, Manufacturing cost differences of calculation and analysis. Modules are verified by examples, close to the cost control practices, hoping to help in the work of cost control, policymakers managers.
关键词：成本控制，直接材料，直接人工，制造费用，代码
Keywords: cost control, direct materials, direct labor, manufacturing cost, code
Cost control, is the enterprise according to the certain period established beforehand by the target cost management, cost control subjects within the production cost, happened before and cost control process, the influence of various factors and conditions of cost of a series of measures to prevent and adjustment, to ensure the realization of the management cost management goals. Cost control theory is with social and economic development, cost control is the core enterprise cost management. In the development of commodity economy, the enterprise faces increasingly today between the fierce competition, the enterprise only by constantly strengthen cost control, can enhance the enterprise the competitive ability and level of the market.
Cost control involves calculation is more complex, and repeated work more, accordingly based on understanding of cost control theory basis, combining with the computer, designed to complete relevant accounting cost control of the management information system, this system based on B/S structure, dreamweaver use and development tool, organizer do background use access database. The main function modules for: direct material standard cost, Direct artificially standard cost, Manufacturing cost standard cost, Direct material cost differences of calculation and analysis, Direct labor costs of calculation and analysis between, Manufacturing cost differences of calculation and analysis. Modules are verified by examples, close to the cost control practices, hoping to help in the work of cost control, policymakers managers.
Cost control is a certain period in accordance with pre-established target cost management, cost control from the main body in its terms of reference, happens in the production cost and cost-control process, the impact of various cost factors and conditions to take a series of prevention and adjustment measures to ensure the realization of cost-management objectives of management behavior. Cost-control theory with the development of socio-economic development, cost control is the core of enterprise cost management. Highly developed commodity economy in today's enterprises face more intense competition, enterprises continue to strengthen cost control in order to enhance the market competitiveness and profitability levels.
Cost control involves the calculation of more complex and more repetitive work, so this article in the understanding of cost control theory based on the combination of it with a computer designed to complete the accounting of cost control related to the management information system, the system is based on B / S structure, the future use of dreamweaver and notepad to do development tools, database access using the background. The main function modules for the system: direct material cost of the development of standards; direct labor cost of the development of standards; manufacturing cost of the standard cost of the development; direct calculation of the material cost difference analysis; direct labor cost difference calculation analysis; manufacturing cost difference between the cost of the calculation and analysis . Examples of the various modules are validated to do to close cost control practices, with a view to engaging in cost control for the work of managers, policy makers services.
Key words: cost control, direct materials, direct labor, manufacturing costs, code
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