What does the cost basis mean?

First, the basic meaning of cost benchmarking management

Benchmarking management is to find a comparative standard, find the gap, and make targeted improvement and improvement. Enterprises can choose key projects and key indicators that affect production and operation, and compare them vertically and horizontally with historical or industry *3 indicators from both internal and external aspects, so as to find their own gaps and make targeted improvements and enhancements, so as to achieve the management objectives of saving costs, improving efficiency, and obtaining and maintaining core competitiveness.

Second, the main practices of enterprises to implement cost targets

In the process of cost benchmarking management, Property Service Co., Ltd. has worked out a set of benchmarking management system in line with the company's actual situation by determining a unified ideological concept and constantly groping for practice.

(A) determine the goal of benchmarking.

Because the cost advantage has always been valued by enterprises, it plays an important role in improving the core competitiveness of enterprises by implementing cost benchmarking and scientific and comprehensive refined management. Therefore, the management decision-making level of the company attaches great importance to the cost benchmarking, and the determination of the cost benchmarking management target plays an important role. On the one hand, cost benchmarking improves the efficiency of enterprise management and reduces the cost; On the other hand, it can comprehensively improve the management ability of enterprises, lay a good foundation for the long-term development of enterprises, and let enterprises better stand in today's competitive era.

(B) a clear idea of benchmarking management.

According to its own actual situation, Property Service Co., Ltd. has made clear the company's idea of realizing benchmarking management, that is, the indicators are gradually decomposed and refined, and it is expected to finally complete the comprehensive benchmarking management. Specifically, it is to break down some big costs of the company into small costs and reduce the financial burden of the company. In terms of production, system indicators are decomposed into small-step indicators, and enterprise management cannot be isolated. Instead, benchmarking management is combined with the production activities of enterprises to improve production efficiency and integrate the management resources of enterprises, so as to achieve the ultimate production purpose of enterprises, seek profits of enterprises and enhance their market competitiveness.

(C) Optimize the benchmarking system structure

In order to carry out overall management and improve the competitiveness of the company, the company has set up five kinds of benchmarking reports according to the actual situation: asset management, profit influencing factors, cost benchmarking, main production indicators and main production indicators of each value.

(1) divided by time.

The filling time can be divided into three categories, in which the asset management matrix is filled annually, the profit influencing factor matrix, the cost matrix and the main production cost index matrix are filled monthly, and the main production index matrix is filled in every 30 days.

(2) From the perspective of content division.

According to the different contents reflected in the benchmarking report, it can be divided into five categories, namely, asset management benchmarking table, profit influencing factors benchmarking table, cost benchmarking table, main production cost indicators benchmarking table and main production indicators benchmarking table of each value.