The cost in a broad sense includes costs and expenses, and what we are talking about here is the narrow sense of cost. The cost of commercial enterprises is divided into inventory cost and main business cost carried forward when obtaining sales.
Among them: transportation and miscellaneous expenses, Custody fee? , sorting fees, packaging fees, loss of goods, handling fees, business fees? Interest, insurance, salary? , employee welfare expenses, trade union funds, employee education expenses, depreciation expenses, repair expenses, amortization expenses of low-value consumables, rental expenses, labor protection expenses, taxes and other expenses.
Extended data:
analytic function
Analyzing the cost structure can help managers to see which part of the team, business and company they manage spends more money and which part spends less.
If you are mark hurd, you need to have a look. The product cost exceeds 60% of the total cost. Is that a little too much? Can you improve production efficiency and reduce product cost? Sales administrative expenses rank third, which is three times that of research and development. Is that a little too much? Is the research and development fee a bit low?
Help managers see clearly how much cost they need to invest to realize the sales revenue of 100 yuan (or 1 yuan). For example, for every 100 USD of sales revenue, HP has to invest 93 USD, and it takes 93 cents to get every 1 USD of sales revenue.
Help managers see if there is a gap between themselves and their competitors and where the gap is. Although HP surpassed competitor IBM in fiscal year 2006 to become the world's largest information technology company, it still lags behind IBM in cost structure.
For example, IBM's research and development expenses account for 7.27% of the total cost, almost twice that of HP; For every $65,438+0 in sales revenue, IBM spends 85 cents, 8 cents less than HP.
This is why mark hurd "still wants to cut the cost structure".
Baidu Encyclopedia-Cost Structure