MindMap Gallery cost management
Cost management study notes, including standard cost maintenance, BOM management, material maintenance, material prices, actual cost tracking, external selling price tracking, etc.
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This is a mind map about bacteria, and its main contents include: overview, morphology, types, structure, reproduction, distribution, application, and expansion. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about plant asexual reproduction, and its main contents include: concept, spore reproduction, vegetative reproduction, tissue culture, and buds. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about the reproductive development of animals, and its main contents include: insects, frogs, birds, sexual reproduction, and asexual reproduction. The summary is comprehensive and meticulous, suitable as review materials.
cost management
Material maintenance
Material maintenance management methods
Materials with 0 cost and 0 inventory are transferred to frozen status
Only when the cost is maintained can the inbound and outbound operations be carried out.
Who will manage activation operations
Approval method for new materials
Clarify the meanings represented by various attributes of material maintenance
Responsibilities for material maintenance
How to maintain
Material name standardization
All materials must have Chinese reference names
Material coding standardization
How can you distinguish different types from encoding
Material group standardization
How to design groups to better distinguish types
Which departments need to be involved in material maintenance?
project
purchase
finance
storehouse
Which attributes are closely related to cost?
Need to consult IT
Export all material attributes for unified inspection
Material price
Supplier management
Maintenance of main supplier
Who is responsible for maintenance if something changes?
Self-produced/outsourced/purchased
What corresponding operations need to be performed after the attributes are changed?
Management of price changes
Should costs be informed of changes, such as signatures to involve costs?
Is it necessary to establish standard cost management of materials?
Material prices will fluctuate
normal market fluctuations
Special order impact
If everything is confirmed by purchase, it will increase the cost calculation time.
At present, the price of inventory with a long shelf life has increased or decreased.
BOM management·
process
graduate School
Production experience
Design drawings
working hours
The working hours for mass production will be different from the working hours for design.
Should relevant personnel be notified when working hours are updated?
When the quantity is small, many people will do it together.
Are all work orders recorded except those directly related to work orders?
There will be cases where statisticians will help
Customized machines will not be recorded in the working hours standard.
Material
You should also know whether to purchase the BOM of new products.
Purchasing should review the properties of materials
Will the newly created BOM be signed and approved by relevant departments?
Standard cost maintenance
0Cost has a great impact on the closing report
How to reduce maintenance processes
Approval level
Properties related to cleanup costs
Management of materials with historical zero cost
How to deal with 0 costs?
What to do if it has been sold?
What to do with the half that has been put into storage?
Finished products need to maintain standard costs
Annual maintenance standards
Routine maintenance standards
Do purchased parts need to maintain standard costs?
Standard costs have a great impact on current production cost settlements
The completed work is based on material cost, standard labor rate * actual labor hours
The difference in actual labor rates goes directly into COGS
Unfinished items are recorded at standard cost.
Working hours for special work orders absorb labor costs
There is currently a problem with directly entering COGS.
Is it necessary to use work orders to specifically record special hours worked?
The system cannot calculate the actual quantity in production
The so-called "preparation" means that half of the baby is actually produced.
The system cannot see whether there are any suspended work orders
Is it necessary to absorb labor hours on the product?
Actual cost tracking
Material
Dosage difference
Where can I view the system?
How can we reflect the difference in quantity?
Discrepancy processing tracking
Difference explanation
Scrap sales tracking
destruction management
Tracking that requires quality judgment
Supplier issues
production problems
Warehouse problem
difference in price
Should standard costs be used to calculate material costs?
The latest selling price may not necessarily be a trustworthy selling price
Material inventory age is too long
interest on occupied funds
Easily damaged by aging
If the trend of materials is to reduce prices, it will lead to reduced competitiveness.
If the trend of dismantling is to increase prices, there will be too low quotations, which will affect cooperation when subsequent costs increase.
Artificial
Working hour usage difference
Organize working hours information for different products
Understand basic big machine time
Compare similar products
cost difference
Labor is a fixed expense, closely related to output
Labor is a fixed expense, closely related to output
Mainly the comparison between years
Comparison of numbers of people
salary difference
cost
Difference in working hours and usage·
Are all working hours reasonable?
Or should we calculate it based on production volume?
How to set up the system to achieve
cost difference
Reasonable allocation of expenses among different companies
Cost year-to-year comparison
Under what circumstances is it necessary to update actual costs?
Who needs to be notified after an update?
External sales price tracking
When does an update need to be made?
Who needs to know the information
Is it updated annually?
The standard cost is unreasonable
External sales form
Quotation for custom parts
0Sales price management
Is there a place for fetching numbers in the system?
The relationship between selling price and TP
How would the design process be better?
Although the system does not use actual costs, it still needs to be analyzed by itself.
Based on the current situation, how should cost management be carried out?
Understand the company’s products/main models