Many enterprises only pay attention

Many enterprises only pay attention to the cost management in the production process, ignoring the product research and development, design, procurement, sales, investment and daily management activities in the cost control; Only pay attention to the cost management after production, ignoring the product design and production factors of reasonable organization of the cost management before production. Some enterprises in advance of the cost management is weak, cost forecast, cost decision lack of standardization, systematicness, arbitrariness; The cost plan lacks scientific nature, seriousness, can increase or decrease, thus causing the blindness of the cost management after the accident. In the concrete cost accounting, only pay attention to financial cost accounting, lack of management cost accounting; It pays attention to the cost accounting of production, but ignores the cost accounting in the process of product design and sales. In the cost management means, still in the manual operation stage, the lack of modern management means. Market is the place where enterprises realize benefits, but also the direction of production, but many enterprises divorced from market demand production, one-sided emphasis on output. At present, many enterprises only consider to reduce costs by increasing production, and take advantage of the price advantage formed by low costs to gain market share. But not very well considering the capacity of the market, once the market demand saturation or insufficient elasticity, so the higher the output of the enterprise, the greater the damage, it was like someone running direction is wrong, the faster you run, the farther from the target, thus forming a vicious cycle of falling prices, the survival of the enterprise will face many challenges. Good part of the enterprise cost management system in our country didn't adopt flexible and variable cost method, makes the cost management in a simple cycle, to reduce costs to reduce the cost, can't provide information needed for the correct decision, cannot reflect the operating process, can't provide all the cost of operating process information, as well as the cost of each link of causality, sometimes even preparation of cost reports are difficult to explain your "product cost" awkward situation, so as to mislead the enterprise strategy.