Cost control based on actions - Variable cost method


Variable cost method is a low volume injection molding quantitative analysis management scheme that applies statistical analysis, ranking and analysis in a probabilistic way, grasping the basic contradictions and then differentially adopting management methods based on the primary characteristics of the economic development and technicality of the matter and other fields.

The overall goal of the variable noise cancelling earbuds cost method is to treat direct and indirect costs as the cost of work consumed by goods in the same way, so that the projected production costs are more accurate and real. The work is the core content and the basic goal of calculating the cost, and the production cost or the service item cost is the total cost fee of all the work, which is the end of the specific loss of the company's network resources cost.


The execution of work cost job cost accounting software generally contains some processes as follows.
1. Set the overall goal and scope of variable cost method implementation, and constitute the implementation working group
The implementation of the cost of work must have a clear objective, that is, how the leader uses the information content given by the cost of work.
The scope of implementation is the unit of implementation of work costs, which can be implemented in the whole company or in independent legal entities.
It is necessary to establish a working group for the implementation of work costing, which is led by the company's leaders and includes the responsible person for financial accounting of the company and its related staff.
2. To grasp the company's operating procedures and collect relevant information
In-depth analysis of the whole process of the company's operation, sorting out the whole process of the company's cost fee mobility, and its elements that cause cost fee generation, the obligation of each department to cost fee, which is conducive to the design of program work and its obligation to manipulate the management system.
3. Create the entity model of the company's construction cost calculation
It is crucial to clarify the following points: the clarity of the company's network resources, work and costing objectives, including their categorization, the association with each institutional level, the responsible subjects for each measurement objective, the cost motivation for the assignment of network resources work, the creation of the national income allocation of network resources to operations work to the national income allocation of operational goods.
4. Selection/development of system software for designing special tools for job costing execution
Job costing system software gives the job costing management system structure special tools that can assist in building and supervising the job costing management system and perform job costing.
5. Job costing operation
Basically, the job costing management system is created, and the actual data information is keyed in to operate the variable cost method.
6. Analysis and presentation of job costing operation conclusion
We study and express the value of job costing, such as the reason of higher cost, and the change of cost formation.
7. Action
We will take action on the issues reflected in the cost calculation. For example, to improve the efficiency of work, to evaluate the organization and employees, to change the method of implementation of work, and to remove the work that has no value.


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