Study On Cost Decision Making And Control Of An Enterprise

The cost is a synthesizing of economic performance of an enterprise, anc synthesize the degree tallest expect profits index sign, and is the most impressionable economic index sign in the activity of operating of a enterprise. There are some factor? affecting the cost as follows: consuming of the raw material, the quantity, and quality 01 products, labor rate of production, increasing or decreasing of expenses, the rate of speed ol the financing speed, and the production scale's size, etc.The cost decision means the scheduled target that in order to realize the management oi costs, and which is to pass the large quantity's inquisition the estimate, according to the information that useful with the dependable data, and to consider the objective possibility enough, on the foundation of the calculation of right proceeding and judgment, choose the project to win election to settle the management activity of the best project from the having of every kind of formation cost.To proceed the cost decision must study the necessity, possibility and result of the every kind of project, and to make decisions based on the data. Firstly, to collect the data, and by sorting the process to tell the right from the wrong , layer categorize the proceeding system the alignment, then to pass the technique contrast, economy evaluation, result analysis, total rights, reasonable judgment, finally be used as the right decision.The cost decision of a enterprise, which use modern management method ,the economy predicting method, worth-engineering analyzing method, target -management method, planed review-evaluates method, cost-control method, quantity-costs- profits analysis method etc, to analyze and to study products production cost decision, quantity cost decision , funds cost decision operating cost decision ,and cost control ,etc, with a method of system.