How to control the operating cost of enterprises

Budget control ensures the predictability of expenses and is a common way of expense control. Finance only needs to check whether the expenses are within the budget and decide whether to approve the reimbursement according to the budget. Budget control is applicable to most controllable common expense subjects, such as office expenses, training fees, advertising fees, etc. In addition, budget control can also be combined with the following other control methods.

Second, the standard control

Standard control can also be called frame of reference control, which controls the expenditure of expenses according to a certain frame of reference, such as taking the employee level as the frame of reference. Just like the choice of transportation when many units are on a business trip, executives choose to fly business class, middle-level cadres choose to fly economy class, and ordinary employees choose hard sleeper trains; Accommodation standards are five-star for senior executives, four-star for middle-level cadres and three-star for ordinary employees. Standard control is applicable to all employees' expenses, with various choices.

Third, the total control.

Total amount control is actually to control the total amount of expenses regardless of details, regardless of how the daily expenses are spent. The purpose of this is not to interfere too much with the autonomy of the responsible units, and the efficiency of the use of expenses can be achieved through performance appraisal. Total amount control is applicable to R&D expenses, project expenses, wages, etc.

Fourth, proportional control.

Generally, ratio control is to compare expenses with income before determining the scope of expenses. If there is a linear relationship between expenses and income, we can consider proportional control. Mainly applicable to sales expenses, such as sales commission and marketing expenses. Huawei's R&D expenses are also controlled in proportion. According to the Basic Law of Huawei, Huawei's annual R&D expenditure is not less than 65,438+00% of its revenue. Proportional control embodies the principle of spending more when there is output and spending less when there is no output.

V per capita quota control

The cost of per capita quota control is often half-paid, and it is controlled according to the head standard, such as communication subsidies, transportation subsidies, welfare expenses, etc.

Control of intransitive verbs before reporting

Pre-report means that expenses must be submitted for approval before they occur, which is equivalent to pre-defense of expenses. The expenses that need to be controlled mainly and the hedonic expenses are applicable to the pre-declaration control.