Cost reduction is one of the basic strategies in modern business administration, and its success or failure is a very important problem which is directly connected with the continuance, maintenance, and development of enterprise. In order to achieve cost reduction, many analyzing and planning techni...
Cost reduction is one of the basic strategies in modern business administration, and its success or failure is a very important problem which is directly connected with the continuance, maintenance, and development of enterprise. In order to achieve cost reduction, many analyzing and planning techniques, for example, IE, VA, OR, PERT, ZD, Direct Costing, Budgetary Control.,, Standard Cost Accounting, are used. But, in this study, we focused on cost reduction by standard Cost Accounting system among these techniques. Standard Cost Accounting system is a modern accounting system which is established for the contribution of rationalisation of business administration by complementing the defect of Absorption Costing. The success or failure of this system depends on the accuracy and reliability of cost standards which are laid down as management guidelines. Therefore, cost standards must be established by the means of scientific and objective methods, and they must be attainable standards. The process of cost reduction by Standard Cost Accounting system can be classified into three processes, that is, preventive cost control, current cost control and corrective cost control. Preventive cost control is a process management for achieving the objective of cost reduction and for inducing motivation through standards. Current cost control and corrective cost control are process managements which pursue cost reduction through the counting and analyzing of cost variance. But among three processes which we mentioned above, the actual and general processes of cost reduction by Standard Cost Accounting system are the last two of them, so we especially concentered on these two. By the way, according to the development of Standard Cost Accounting system, the counting and analyzing methods are very complicated, therefore, it will be better for each enterprise to select proper method on the view of management objectives and management types. But without promoting the atmosphere for cost consciousness, we can't expect the accomplishment of cost reduction by Standard Cost Accounting system, because without promoting the cost consciousness, it is impossible to pratise the effective cost control. And without it, we can't expect the understanding of business managers about Standard Cost Accounting system, and co-operation of labours, either. In addition, Standard Cost Accounting system can achieve Lost reduction effectively by having organic co-relation with techniques which are mentioned above for cost reduction, because Standard Cost Accounting system has been developed in the aid of these techniques. Therefore, for the effective cost reduction by Standard Cost Accounting system, the Practical operation alternatives will be considered in the enterprise, too.
Cost reduction is one of the basic strategies in modern business administration, and its success or failure is a very important problem which is directly connected with the continuance, maintenance, and development of enterprise. In order to achieve cost reduction, many analyzing and planning techniques, for example, IE, VA, OR, PERT, ZD, Direct Costing, Budgetary Control.,, Standard Cost Accounting, are used. But, in this study, we focused on cost reduction by standard Cost Accounting system among these techniques. Standard Cost Accounting system is a modern accounting system which is established for the contribution of rationalisation of business administration by complementing the defect of Absorption Costing. The success or failure of this system depends on the accuracy and reliability of cost standards which are laid down as management guidelines. Therefore, cost standards must be established by the means of scientific and objective methods, and they must be attainable standards. The process of cost reduction by Standard Cost Accounting system can be classified into three processes, that is, preventive cost control, current cost control and corrective cost control. Preventive cost control is a process management for achieving the objective of cost reduction and for inducing motivation through standards. Current cost control and corrective cost control are process managements which pursue cost reduction through the counting and analyzing of cost variance. But among three processes which we mentioned above, the actual and general processes of cost reduction by Standard Cost Accounting system are the last two of them, so we especially concentered on these two. By the way, according to the development of Standard Cost Accounting system, the counting and analyzing methods are very complicated, therefore, it will be better for each enterprise to select proper method on the view of management objectives and management types. But without promoting the atmosphere for cost consciousness, we can't expect the accomplishment of cost reduction by Standard Cost Accounting system, because without promoting the cost consciousness, it is impossible to pratise the effective cost control. And without it, we can't expect the understanding of business managers about Standard Cost Accounting system, and co-operation of labours, either. In addition, Standard Cost Accounting system can achieve Lost reduction effectively by having organic co-relation with techniques which are mentioned above for cost reduction, because Standard Cost Accounting system has been developed in the aid of these techniques. Therefore, for the effective cost reduction by Standard Cost Accounting system, the Practical operation alternatives will be considered in the enterprise, too.
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