[China Aluminum Industry Network] 1 Current Situation and Causes of Aluminum Quantification Processing Cost Quantification of aluminum extrusion processing costs refers to the prior planning, budgeting, and formulation of coefficient targets in the process of cost formation; guidance, restrictions, and supervision in the event. Timely discovery and correction of deviations; post-assessment evaluation and analysis, and on the basis of summarization and improvement, a series of activities to revise and establish cost targets. In short, cost quantification is the actions and measures taken to achieve the production and operation goals of aluminum profile processing companies, including cost forecasting, cost planning, cost management, cost accounting, cost assessment, and cost analysis. The goal is to strive for smaller costs for greater economic benefits [1]. Fiberglass Measuring Tape,Fiberglass Tapes Measure,Fiberglass Tape Measure,Plastic Fiberglass Measuring Tape Shangqiu Hengli Measuring Tools Co.,Ltd , https://www.jjmtools.com
1.1 Current status of quantification of aluminium profile processing costs Traditional cost quantification objects are limited to product financial information and cannot provide non-financial information such as resources, operations, products, raw materials, customers, sales markets and sales channels required by managers. It is difficult to provide sufficient information for the production and operation of aluminum profile processing enterprises.
1.1.1 Awareness of the quantification of aluminum processing costs is weighed down Due to the influence of various factors, the cost management of aluminum profile processing companies generally prevails: “After heavy tasks, heavy static light dynamics, heavy short-term light weight, heavy weight light weight, heavy tactics. The drawbacks of light strategy. Aluminum profile processing companies are bound by the dimensionality of “cost can no longer be reduced†and are accustomed to thinking and doing things according to traditional ideological concepts, relying on the completion of output value and expanding investment, ignoring the fact that aluminum profile processing companies are pursuing greater profits. The economic organization of the target, as well as the quantification of costs, have the basic characteristics of pursuing the limit [2].
1.1.2 The quantification of aluminum processing costs is weakened. In the evaluation of operating results, the true level of cost quantification cannot be reflected scientifically and practically. It is confused by the temporary prosperity of “large-scale, high-yield, high-effectivenessâ€. Just look at the level of benefit, and don't ask about the source of benefits. Only know how much profit or loss? I do not know where the profit and loss? The practice of leaving cost management to pay attention to benefits is the main cause of extensive management, low efficiency, serious losses, and slow development.
1.1.3 Quantitative accounting distortions in aluminum processing costs Under the modern manufacturing environment, the proportion of direct labor costs has dropped drastically, and the proportion of manufacturing costs has risen dramatically. The use of aluminum extrusions is subject to cost quantification by Zhou Zhongli (Southwest Aluminum (Group) Limited Responsible company, Jiulongpo, Chongqing 401326)
Abstract : Based on the current situation and existing problems in cost management of aluminum profile processing enterprises, a comprehensive analysis of causes is presented. Control measures and countermeasures are urgently needed to strengthen the quantification of costs. Costs are reduced through quantification of target costs, energy conservation and consumption reduction, and cost quantification measures are implemented. An effective way to quantify costs and build a conservation-oriented enterprise. Keywords: resources; accounting; finance; control;
Zhou Zhongli: The cost calculation method for aluminum profiles to be quantified by cost will inevitably lead to irrational phenomena. Direct labor costs will be allocated to the increasing proportion of manufacturing costs, and the difference in the actual consumption of different batches of products will be ignored. On the one hand, the accountants’ thinking Not pay attention to it, on the other hand, it is driven by personal interests or the interests of small groups and other unfavorable interests, artificial adjustment of cost figures, compilation of this information, resulting in serious losses, false benefits; some aluminum profile processing companies to evade taxes Falsely opening purchase invoices for deducting value-added tax, inflating costs and paying less income tax, the basic work is not solid, and it is difficult to accurately account for product costs. Therefore, it is inaccurate to disclose the quantitative information of external costs.
1.1.4 Cost quantification The internal error cost is a comprehensive indicator of the production and business activities of aluminum profile processing companies. It covers all aspects of management and also involves personnel at all levels. There is a deviation in the aluminum profile processing enterprises, which quantifies the cost as the responsibility of financial personnel and a small number of management personnel. It is believed that the “costs and benefits†should be led by the company’s leaders and financial personnel, while the employees of each workshop, department, and team are only As a producer, those who do not understand technology and understand technology, and who are responsible for management costs, do not understand finance. What costs should the majority of employees control? How to control? We think that doing a good job is worse than doing it. We do not feel the pressure from the market. The enthusiasm for cost control cannot be mobilized. The phenomenon of waste is serious. Leftover materials cannot be fully utilized, and repairs that are not used repeatedly can be repaired and repurchased. The cost quantifies the mistakes made by the main body, the cost quantifies the loss of the management group, and the cost quantification is naturally difficult to achieve real results. Aluminum profile processing companies rely too much on existing cost accounting systems and cannot meet the need for comprehensive cost quantification. They cannot adopt flexible and diversified cost methods, making the quantification of costs immersed in a simple cycle of cost reduction and cost reduction, and cannot provide the necessary decision-making requirements. The correct information cannot reflect the business process in depth and cannot provide cost information for each operation link, thus misleading the formulation of the business strategy of aluminum profile processing enterprises [3].
1.1.5 The lack of market awareness for cost Some aluminum profile processing companies, regardless of market demand for products, unilaterally increase production to reduce product costs, through the backlog of inventory, shifting or hiding costs incurred in the production process to inventory, and increase short-term profits. The reason for this phenomenon is that the cost quantification lacks the market concept, which leads to misunderstanding of the cost information in management decisions and the quantification of costs and the disconnection of the market. According to the theory of cost habit, the total cost of aluminum profile processing companies can be divided into two parts: fixed cost and variable cost. The variable cost is equal to the product of the unit change cost and the total production volume: that is: TC = FC + VC × Q Then when the fixed cost FC When unchanged, the increase in production Q will undoubtedly result in a reduction in the unit cost (TC/Q). When the selling price SP is constant, the profit will increase. This theory caused these companies to ignore market demand and blindly increase production. Although it increased short-term profits, it caused a backlog of inventory. The mistake is to artificially disconnect the "cost behavior theory" from the "quantitative benefit CPV theory" and not consider the more important production and sales balance assumptions in the CPV theory, that is, set production by sales and market guidance [2].
1.1.6 Insufficient rewards and penalties for cost supervision Many aluminum profile processing companies only pay attention to the quantification of costs in the production process and ignore the quantification of the cost of the supply process and sales process. They only pay attention to the quantification of costs after production, and neglect the product design before production and the rational organization of production factors. The cost is quantified, and the cost plan lacks scientificity and seriousness. In the specific accounting of costs, only financial cost accounting, lack of management cost accounting, and production cost accounting are neglected, and the cost and sales cost accounting in the product design process are neglected. . The implementation of cost quantification and inspections are in the form of limitations. The scope of audits is limited. They are general, point-to-face, lack completeness and comprehensiveness, and the execution is not good or bad rewards and punishments. Although some aluminum profile processing companies also have some rewards and penalties, they have not been completely institutionalized, and have not been properly examined and assessed, which has weakened the conscious awareness and alertness of the implementation of quantitative costs. Therefore, the quantification of the cost of aluminum processing companies Division, supervision, rewards, and punishment all need to be further clarified.
1.2 The driving force for quantifying the causes of aluminum quantification is the need for internal management of aluminum profile processing companies. However, from the current situation, the production cost of many aluminum profile processing companies is limited to the compliance with the relevant costs regulations in financial regulations. With regard to implementation, cost control focuses on macro needs, while ignoring the important role of cost quantification on production and management.
1.2.1 Failing to adapt to changes in the external environment As the market structure changes from the seller's market to the buyer's market, the product cost structure also changes, the proportion of the production cost decreases, and the proportion of the liquidity cost increases continuously. The cost quantification is too limited to the production field, and direct costs, direct labor costs, and manufacturing costs are used as the primary means of quantifying costs, and neglecting the control of the costs and costs incurred during product development, sales, and after-sales services, it cannot be adapted. The need for changes in the external environment [1].
1.2.2 Existence of short-term behavior Poor management Aluminium processing company managers have strong liquidity and short contract periods. To highlight the work performance during their term of office, they rarely care about the development potential of aluminum processing companies, the cost and cost division, and cost differences. In terms of adjustments, depreciation, etc., there have been artificially adjusted costs, which has brought difficulties to the successor manager in improving the cost quantification. Even in many cases, the successor manager has to achieve indicators or achieve other goals. , only to continue to falsify the quantified data to cover up the financial statements, there is the idea of ​​"waiting for, relying, and asking" under the conditions of planned economy, so that the quantification of costs cannot play its due role, and even some leaders use their powers to seek personal gains and annex the property, causing people to be distracted. Can not strengthen the cost of quantification [5].
1.2.3 Lack of management constraint incentive mechanism The aluminum processing enterprises with better cost quantification and improved economic benefits lack an incentive mechanism. They can not strictly implement the cost quantification system, and lack the proper internal defragmentation system for cost quantification. They cannot obtain accurate costs. The management of data destroys the normal operation of the market economy. With the development of the market economy, the level of technology cannot meet the demand for cost reduction. The problems in cost accounting are increasingly exposed and it is difficult to adapt to the needs of the market economy.
2 Quantitative control of aluminum processing costs and countermeasures The quantification of costs is the fundamental way to increase profits. Under any circumstances, reducing costs can increase profits. With the same sales revenue, reducing costs can increase profits. In the case of income growth, reducing costs can make profits grow faster; in the case of falling sales revenue, reducing costs can effectively control the decline in profits. Therefore, we should quantify the cost as an important part of day-to-day management.
2.1 Cost quantification control methods Aluminium profile processing companies must not only pursue profit-making goals, but also increase sales revenue, but also must do everything possible to reduce costs and save energy and reduce consumption. When there is little difference between the market sales revenues of competitors, cost control is the key to gaining a competitive advantage. Because, "profit = income - cost", so reducing costs is an important means of increasing profits, low-cost advantage from the price, you can adopt a flexible price competition strategy [3].
2.1.1 Control of cost quantification guarantees For aluminum extrusion processing companies to seek survival and development under pressure, reducing costs is an important measure. Lowering costs can reduce the cost-maintaining point, expand safety margins, and increase the ability of aluminum industry to resist risks. If it is reduced, it will have the power to improve quality, innovate design, or increase employee benefits and increase dividends, so that aluminum profile processing enterprises will continue to survive the economic contraction.
2.1.2 Control basis for cost quantification Aluminium profile processing companies have quantified the cost control at the advanced level in the same industry, and have a rapid development basis. Reducing costs can lower sales prices to expand sales. After the expansion of sales, the company will have a solid foundation for production and operation, so as to be able to improve product quality, innovate product designs, and seek new developments.
2.2 Cost quantification control measures In the market economy environment, aluminum profile processing companies should establish a cost quantification concept, and quantify the cost as a systematic project, emphasizing the overall and the overall situation, and carry out a comprehensive range of objects, contents, and methods for quantification of costs. Analytical research, cost quantification should be linked to overall benefits, cost and benefit concepts should be viewed in a dynamic cost-effectiveness concept, and the necessity and rationality of input should be viewed from the perspective of the comparison of input and output, and cost should be determined from the perspective of benefits. The rise and fall, taking profit as the center for the dynamic management of costs.
2.2.1 Establishing a concept of cost system management Aluminium profile processing company's senior leaders and finance personnel quantify the requirements of the cost, the source of the product's information costs, technical costs, production costs, inventory costs, cost of sales, as well as the customer's quality objection costs, Disposal of the cost of return repair, etc., with strict and detailed scientific means of management. At the stage of design, development and planning, it is necessary to start activities to reduce costs, pay close attention to the quantification of costs, including all aspects affecting cost changes, and infiltrate the various aspects of the company's prediction, decision-making, technology, sales, etc., to expand [7].
2.2.2 Adoption of Cost Strategic Management Concepts When a product's mass production causes its demand to become saturated, customers place new demands on the product's consumption in terms of quality, time, and service. In the face of fierce competition in the industry, aluminum profile processing companies have begun to attach importance to formulating a competitive strategy and make adjustments based on changes in customer demand and competitors. The quantification of the strategic cost of aluminum profile processing companies is based on the overall situation and is based on the overall development strategy. The primary task of quantifying strategic costs is to focus on cost strategic space, processes, and performance, which can be expressed as “how to quantify organizational costs under different strategic choicesâ€. This means that cost information is embedded in the entire cycle of strategic management, through the company's cost structure and cost. Comprehensive understanding, control, and improvement of behaviors, seeking long-term competitive advantage. The quantification of strategic costs integrates the internal structure of the company and the external environment. The quantification of costs not only includes the value chain analysis within the aluminum profile processing companies, but also includes analysis of the value chain of competitors and value chain analysis of the industries in which they are located, so as to achieve mutual understanding and insight. The purpose, and thus formed various strategies of the value chain.
2.2.3 Implement Quantitative Total Cost Concepts Aluminum profile processing companies urgently need to strengthen the cost quantification, improve the understanding of cost quantification by the majority of employees, strengthen the concept of cost, and implement the principles of “combination of technology and economy†and “laying equal emphasis on production and managementâ€. Employees carry out cost-conscious publicity and education to raise awareness of the full cost of employees and urge all employees, especially management leading cadres, to develop a strong sense of cost, to care about and support cost quantification, to explore the potential for cost reduction, to scientifically predict costs, and to correctly engage in costs. Decision-making, effective implementation of cost quantification, timely completion of accounting, effective implementation of organizational cost analysis and cost assessment, participation in cost quantification activities, quantification of minority costs as full participation management, and highly concerned with the training and use of cost professionals , take measures to actively organize various types of cost training courses to increase professional knowledge in terms of costs, open up broad ways to reduce costs from the technical and economic fields, and change the mechanism for implementing external constraints and incentives through “punishment and rewardsâ€. Autonomic management, it is both a Lower cost price quantization method is more cost effective management [4].
2.2.4 Quantitative Information of Guarantee Costs Effective aluminum profile processing companies should establish a sound internal control system. Through the control of accounting and other business processing procedures, they can help reduce the occurrence of accounting information error, thus ensuring accounting and The authenticity and reliability of other information materials. The principle of ensuring cost effective quantitative information includes:
(1) Economic principles: The “economy†mentioned here refers to economy, that is, the saving of manpower, material resources, and financial resources. It is the core of improving economic efficiency. Therefore, the economic principle is the basic principle of cost quantification [6].
(2) The comprehensive principle: It includes the following aspects: First, internal control of the whole process, the cost quantification is not limited to the manufacturing process, but extends from production to investment, design, and extends back to the user's use of cost quantification. The whole process. The second is a full range of internal controls. The quantification of costs not only controls the amount of quantification of each cost, but also controls the time and use of cost quantification and pays attention to the economy, legitimacy and legitimacy of quantified costs. The third is the internal control of all employees. The quantification of costs not only requires the quantification of full-time cost management agencies and personnel, but also plays an important role in the cost quantification of the masses of workers and staff members, making cost quantification more in-depth and effective.
(3) Combination of Responsibility and Rights: Only the effective implementation of the principles of the industry and the industry: the principle of combining the right to quantify the cost of aluminum profiles processing, and cost quantification can truly play its benefits. While implementing cost quantification duties in various departments and units within the aluminum profile processing enterprises, they must be given the right to determine whether a certain cost can be used to quantify the expenses within the stipulated range. Without such rights, it is impossible to quantify the costs. In addition, it is necessary to evaluate the quantitative performance of costs on a regular basis and implement incentives and penalties accordingly to fully mobilize the enthusiasm and initiative of all units and employees in cost quantification.
(4) Objective management principles: This principle refers to the establishment of a company's established goals as the basis for managing human, material, financial, and various key economic indicators. That is, based on the standard of cost quantification, it will restrict and guide the economic activities of aluminum profile processing enterprises, and strive to obtain greater profits at a relatively small cost.
(5) Exceptional management principles: The so-called exception management, in short, is the management of critical differences that are out of the ordinary, designed to ensure that managers focus their attention on some important issues that deviate from the standard, namely: exceptions [ 8]. Aluminum processing companies often have tens of thousands of quantified cost differences. The management personnel have implemented exception management for exceptions and differences, which helps improve the efficiency of cost quantification.
3 The quantification of costs needs to be rigorously followed by a set of comprehensive and rigorous cost quantifications. This is not only linked to the company's achievement of the intended production and operation objectives, but also the prerequisite and guarantee for the company's continuous production, operation, and growth. Any aluminum processing company should continue to improve the cost quantification, and strictly enforce it, giving full play to the control of costs and expenses. Therefore, establishing and improving cost quantification is an important part of the current state-owned enterprise reform. Only through strict cost quantification can we strengthen internal accounting supervision, rectify and standardize accounting order, and ensure the quality of accounting information.
3.1 Establish Cost Quantification Organization System The cost quantification organization system can be divided into three levels in terms of its overall structure. The first is a cost-based quantitative decision system: This system is responsible for the overall goal of quantifying the cost of decision-making and formulating cost-quantified strategic measures. The second is the cost quantification management system: This system is based on the cost quantification of the overall goal and strategic objectives as a guide, the development of cost quantification plans, the exercise of coordination and supervision functions, is the cost quantification of the main level of the middle level of the system. The third is the cost quantification execution system: On the one hand, the system starts with a clear quantified responsibility for costs, adopts a series of tactics and measures, and strives to complete or over-subscribe the cost sub-objectives to which it separates; on the other hand, according to departments and internal departments The work characteristics of the unit, the characteristics of the production process and cost, the formulation of secondary cost quantification methods, and the corresponding decision-making and management functions to guarantee the completion or over-completion of the cost quantification sub-objectives to be resolved.
3.2 Reform cost quantification In the actual work, in particular, after the aluminum processing companies were divided into small accounting units, several business entities have emerged one after another. The financial rights are dispersed, the cost of the headquarters has incurred, and the profits remain in the subordinate departments. , And the financial supervision of the subordinate departments is relatively soft, resulting in the loss of aluminum profile processing companies. In view of this phenomenon, it is necessary to reform the current financial management system, resolve the relationship between “enlargement of power, decentralization of power, and necessary concentration†and return the scattered financial power to the headquarters for unified management. In order to ensure the realization of this concentration, the accounting personnel of each unit must be decoupled from the original unit (or department)[9] and assigned to the financial department for unified management. The appointment of personnel should be decided by the financial department so that the accountants can be within the scope of the terms of reference. Doing due diligence on financial accounting.
3.3 Enhance the quantitative management of material procurement Material procurement is an important part of the quantitative management of materials in aluminum processing enterprises. A sound material procurement system, a reasonable procurement division of labor, and a scientific procurement method are the fundamental guarantees to reduce procurement costs. Therefore, it is very important to take the necessary measures to strengthen the quantitative management of material procurement.
3.3.1 Purchasing and Purchasing Purchasing Materials Purchasing materials only can be used as a basis for centralized bulk procurement. Conversely, centralized management is not implemented, resulting in long procurement, which inevitably leads to chaotic management and cost out of control.
3.3.2 Implementation of centralized bulk procurement Central bulk procurement is an inevitable trend in the development of market economy. It is a prerequisite for reducing procurement prices. To achieve control, it is necessary to focus on procurement first. Only concentration can form batches. Preferential policies can achieve the goal of quantifying the cost of aluminum processing companies.
3.3.3 Managing Purchase Sources Channels Choosing sources of material procurement sources should adhere to the principle of “Qualified Quality, Low Cost, Same Cost, and Excellent Quality Selectionâ€. In accordance with such principles, determine long-term procurement and supply channels, establish channel files for sources of material procurement, implement dynamic analysis and management of sources of material procurement channels, conduct regular reviews, and make timely adjustments that do not meet the requirements. At the same time, we must continue to open up better channels, form competition among channels, and create conditions for ensuring material supply and reducing procurement costs [4].
3.3.4 Properly formulate procurement plan Formulation of a reasonable procurement plan is an effective measure to reduce procurement costs. The procurement department must measure the procurement costs one by one based on the approved channels, on-site conditions, and transportation methods. The purchase cost method is used for accounting, according to which the best solution is determined.
3.3.5 Making the best use of idle resources The idle resources mentioned here include making full use of external and internal spare resources such as land, untapped minerals and natural objects, idle factories, warehouses, and machinery and equipment. These resources have their own use value and are discarded for various reasons, leaving their values ​​buried. If they are reasonably operated or owned by less funds through cooperation, leasing, etc., they will have the effect of low input and high output[8].
3.3.6 Suspended inventory of overstocked sluggish inventory is a common problem in the operation of aluminum profile processing companies. If the slack inventory is not sold, the value will naturally be degraded. Dealing with sluggish inventory in time becomes an important part of the operation of aluminum profile processing companies. matter. If the backlog of products is not sold out in time, it will slowly lose its market. Aluminum profile processing companies can sell the backlog of products in a relatively short period of time. On the surface, it is still a loss. It is actually a loss caused by the product backlog. To a lower level, in this sense, actively dealing with the backlog of products is also a cost saving.
3.4 Strengthening cost quantification The internal control of internal oversight focuses on the effect. If it is a person with a strong principle, even if it is an incompatible position, it may not be a big problem. If it is a person lacking a principled one, even Inconsistent positions may also be collusion. The internal control of aluminum profile processing enterprises is a process that is achieved through a large number of systems and activities that are incorporated into the management process. Therefore, we must ensure that the internal control system is effectively implemented, and that the implementation of good results, internal control can adapt to new situations at any time, must also be monitored. Supervision is a kind of over time, some companies only emphasize the supervision of the “approval processâ€. Regardless of whether the “insider†is doing right, if there is an “inside person†signature, even if the internal control supervision is in place, The result will also be "bred out" a batch of "succulent rats" and "worms," ​​and aluminum processing companies will also die. In the supervision of internal control, we must resolutely overcome the emphasis on procedural supervision, neglect the bias towards the supervision of “insidersâ€, and really do “three enhancementsâ€. The first is to strengthen the supervision over the internal control of the aluminum profile processing enterprise legal person, establish a collective decision-making system for major decision-making of aluminum profile processing enterprises, to eliminate the director and manager's arbitrariness, and to do nothing; the second is to strengthen the control over the management of aluminum profile processing enterprise departments, Establish a system of mutual checks between departments to eliminate excessive departmental power or collective malpractice; third is to strengthen the rotation and periodic inspection system for key positions [5].
3.4.1 Strengthen the management of cost budget preparation In line with the principle of "necessity, reasonableness, economy, and efficiency," we must do a good job of cost-quantifying budget work, and pass the number of budgets of the previous year and the actual number of the previous year, combined with the human and financial resources of the business process during the budget year. The dynamic changes of materials and materials, squeeze water, eliminate unreasonable influencing factors, seek a better number of cost quantified budgets, and achieve reasonable and effective guidance for quantifying the cost of the entire year.
3.4.2 Strengthen the cost budget routine management Cost budget routine management is not only a very common management industry misunderstood Zhou Zhongli: Aluminium extrusion processing is subject to cost quantification, but it is also a work that is extremely difficult to control. The key lies in the implementation of the implementation. The target budget for cost control can be broken down one by one into functional departments and units. For example, the personnel department and the labor and wage department are responsible for personnel expenditures such as wages, benefits, pension insurance, unemployment insurance, and medical insurance; property management. The department is responsible for expenses such as utilities, heating costs, communication fees, property insurance, and property maintenance. The office is responsible for hospitality expenses, travel expenses, conference fees, vehicle expenses, and fees for books, newspapers, and other materials. The amount of budget is under the jurisdiction of management and contract use. Regular evaluations save awards, overspending [9].
3.4.3 Implementation of target cost limit control In the quantitative management of costs, it is necessary to fully implement the target limit control, and save incentives and over-penalties. First of all, in accordance with the requirements of the “General Accounting Regulations†and “Financial Regulationsâ€, the scope of expenditures for quantitative costs and the expenditure standards of each project shall be determined, and the nature and control principles of the project shall be quantified in accordance with the cost, and shall be assigned to the relevant units. For example, the operating expenses shall be borne by the procurement of materials. The management of departments and sales departments, management fees, and financial expenses are managed by other functional departments. All departments must also decompose cost quantification projects into subordinate workshops, teams, and individuals, clarify responsibilities, and increase the awareness of cost control for all employees so as to achieve the goal of comprehensive control of expenses [2].
3.5 Strengthen the day-to-day management of cost quantification of day-to-day management costs. Aluminum profile processing companies are both an extremely common management job and a job that is extremely difficult to control. The effectiveness of cost quantification is influenced by internal and external factors, including the scientific nature of the implementation of standards, the accuracy of implementation, the universality, and the specificity of individual cases. The daily management of cost quantification shall be based on the principle of combining unified leadership and hierarchical management, implement a cost-grading centralized management responsibility system, and establish an accounting, control, and assessment system centering on the three major indicators of capital, fixed costs, and variable costs. The financial department of the aluminum profile processing company shall, together with relevant departments such as the business management, conduct cost forecast for the next year according to the business situation of the aluminum profile processing enterprises, and implement the cost decomposition to all subordinate units and departments, strengthen the assessment and control, and subordinate units The variable cost and profit of the department are used as assessment indicators to bind labor productivity and profit as a basis for scoring awards. The responsibility indicators of all units and departments under the headquarters are further decomposed into four indicators: output, quality, consumption, and attendance. Under the next layer, to ensure the completion of the responsibility indicators of the unit, the end of the month through the preparation of internal statements of responsibility accounting, reflecting the actual completion of the various indicators of various units in order to achieve prior, in-flight control, the purpose of reducing costs [7] .
4 Quantitative conclusions of processing costs of aluminum profiles As accounting managers of aluminum profile processing companies and accounting information providers and management decision-makers, one must strengthen awareness of the legal system and improve the professional ethics of managers and accountants; on the other hand, It is necessary to strengthen the sense of moral self-discipline, strengthen moral responsibility and sense of responsibility, maintain professional conscience, and achieve both the economic goals of aluminum processing enterprises and the moral standards of managers.
Profit is the mainstay of corporate life, and cost quantification is the main source of corporate profits. How to strengthen cost quantification, control expenses, and increase economic efficiency are also basic tasks under the modern aluminum profile processing enterprise system. Only firm cost quantification can be established. This pillar, profits will certainly bring vitality to the company, and make the company invincible in the future fierce competition.