accounting is difficult to conduct, it is better to entrust this work to professionals.But the head of the company should be aware of all the cases, especially financial.However, in practice it happens that a single point of contact and the head accountant are items of expenditure.And each has its own view on the issue.The first focuses on the law, the second - on profits and reduce costs.As a result of their joint work must be the objective of the head and does not violate the law.
main costs
Expenditures can review, modify, enter the new share at its discretion.But there are those who in this period can not touch: the obligation of the enterprise to third parties, employees, government agencies.
Among the key for all businesses include: advertising, taxes and contributions, salaries, rent, transportation costs, communication services.If the activity of the company is reduced to the sale or production of goods, added to the above payments to suppliers.
Identification of cost increases
reasons for increased costs may be different.The firm - a misallocation of resources, changes in demand for services, the seasonality.The largest cost items for the production - the raw material and labor of the workers.As well as the introduction of new technologies, equipment, electricity and other supply systems in the workplace.If the company is not very large (up to 100 personnel), to identify, in a paper increased costs will be easy.In the case of large organizations - should be compared to all the items of expenditure from the previous period, the data relate to the dynamics of the performance.It is possible that the costs are justified because the increased scope of activities.
Cost reduction
Experts recommend the following ways to reduce costs:
1. Identify cost items exceeding the rate of performance (profitability).
2. Review of the cost of the paper: Identification of factors that increase the cost reduction, termination of financing in any part of the article.
3. Planning of measures to reduce costs.
The last point can enter activities such as the reduction in raw material costs, staff reductions, reallocation of duties or retrained, purchase of equipment for the optimization of the production process.After determining the specific actions assessed their costs and the expected results.
4. Further, the plan is adjusted and put into effect after the appointment of responsible persons.
example, increased costs under "advertising".The campaign was designed for a flow of customers, which could then be concluded a contract for the provision of services.Profits should be around 50 thousand. Per month.Promotion cost $ 13 thousand. However, customers came and went without a contract with the firm.After the error analysis, management concluded that at the stage of consultations with specialists can not "bring" the communication process to its logical conclusion (to the contract).After realizing the causes have been developed following measures: coordination, separation counseling among employees, working out of the process of communication with the client.Additional costs are not required, after a couple of rehearsals, staff were able to provide the company a profit of 20 thousand. Rubles.Scheduled training of employees in specialized courses and trainings (it took the introduction of new cost items - personnel training).The continuation of these actions will enable to achieve the intended result of 50 thousand. Additional profit.But training costs (15 ths.) Will pay off in a month (with the re-advertising campaign).
tips on optimizing costs
This article costs, like taxes, is considered inviolable for adjustments.However, and it is possible to reduce costs.This measure is called tax planning and provides all the benefits and legal measures to reduce taxes and fees.
also considered untouchable staff salaries.However, the methods of remuneration and the possibility of concluding fixed-term employment contract or agency, give the "loophole" to reduce costs and this article.