For this occasion we will discuss about the cost management. What was the cost management? Surely you think what is the difference with the financial management, which has been discussed in the article yesterday? (read: financial management ).
In this case the system design cost management is yanag aan provide manajemn purposes in order to determine improvement opportunities, strategic planning, and decision operasionall required by an institution.
Cost management system is highly integrated with other elemn as well as, system design and development, production and purchasing system, consumers pelayana system, and also the distribution system and marketing.kerja online
Well there are some basic concepts of cost management system it sendri, for example:
The concept of Value Added
Is a system that will make the company trying to do all the value-added activities with seefeksien car might as well be to eliminate activities that have no added value.
Accounting Concepts activity
Is a process for pengumbulan along with tracking of financial performance as well as the existing operational on significant activity within the company and also provides umapan reciprocity between the actual results with planned.
In this case as well to determine if all require corrective steps Activity-based Costin (ABC). ABC is a methodology to manage the performance of activities and costs, sources, as well as the cost object.
The concept of Target Costs
Meruakam one concept that is based on the market which are calculated using the market price is intended to be able to gain market share that has been previously ditentuakan.
In this case the determination of the cost target is one of the management tools in order to minimize the costs greetings from the product life cycle process.kerja sampingan
maslaah discussion of the work (image google)
While the purpose of the cost management system itself can be classified into four, namely:
Identifying the cost of existing activities
Determining the efficiency, effectiveness, and economic activity
Completion of future performance.
Achieving these three objectives simultaneously in an environment of technological change
Now the benefits of the cost of the Management sendri are:
Planning and controlling an organization
Tracing an increase in the cost
Optimizing the performance of the product life cycle
Make a decision
Measure of performance
Medukung preformance and its automation philosophy pemanufakturan
As for the principle Sendir ada10, the first identification of the cost of value-added and non-added. Secondly, Tracing the cost of the activity whose value is not increased. Thirdly, pelacakka against significant costs on tujaun cost reporting.
Fourth, the determination of the cost centers on a group of homogenous activity. Fifth, increase the cost of the system kerlacakan ABC. Sixth, penengambangn the cost drivers to demonstrate a causal costs and activities.
Seventh, the cost of the recycling collection seua didup product. Eighth, the imposition on the cost of the technology. Ninth, mambandingkan between the target costs with actual costs. Recently, the use of cost effective against internal controls.
While the principles of performance measurement will require manajemn system costs in order to measure performance, alignment to corporate objectives, significant activity, increased visibility of cost drivers, pencangkuapan financial and non-financial activities.strategi pemasaran
Bial we berbicar with the principles of the investment management fees management system must be able, assesses all proposals carefully to investment, investment decision-making that is consistent with the original purpose, correct decision with multiple criteria.
In addition to the above the cost management system should also be memprtimbangkna the risk of investment, pelacakkna the probability of investment activities, support of pengurangnan against non value-added activities, sderta mandukung in achieving target costs.
As for the element of manajmen cost itself is no 8, ie, lingkuanagn pemanufakturan forward, Just-in-time (JIT), total quality management (TQM), activity-based management (ABM), accounting activity (AA), activity-based coasting (ABC), the measurement of performance as well as investment management.
Quoted from claudiadhe.blogspot.co.id