[repost] Who should read the cost report-confidentiality of cost information

This is very confidential, just like the number of cards in everyone's hand in the process of squeezing golden flowers in the game. Everyone is very eager to know each other's number of cards, and do everything possible not to let each other know their number of cards. And everyone is particularly concerned about the confidentiality of their card points. Just look at the way they check their card points. As long as they can see clearly, gently lift a small corner of the card and cover it so that more people don't know. The same is true of the cost information of enterprises. Knowing the other party's cost information can also know the other party's price bottom line, thus gaining the initiative in the game of quotation/price strategy. Keep your own cost information confidential, and the transmission range of cost information is limited, and it only circulates within a limited range. Cost information is not only useful for sales market decision-making, but also very important basic data for internal control performance evaluation. There is a question, how big is the scope of disclosing cost data within the enterprise? The greater the scope of knowledge, the greater the possibility of disclosure, and improper disclosure, cost information can not play its role in internal management, which is a pair of contradictions. Most companies choose not to make it public, and only a few people know it. So many business department managers don't know what the cost is and haven't read the cost report. In this case, cost control is more difficult to implement. In fact, cost information can be enjoyed. Cost report is a system, which can be broken down into several parts. Each business unit only looks at the relevant parts of its own business unit. For example, for the production department, only the manufacturing cost of its own department is analyzed, not the direct materials. This will neither lead to the leakage of cost information nor lose the supporting role of cost information in enterprise management. For cost management, when designing the accounting system, it is necessary to separate and divide the accounting units according to the business departments, and at the same time establish the reporting system of cost statements. Who should read the report and what report to read need to be clear in advance. Ensure that cost information plays a role, and at the same time, it will not reveal corporate secrets. If enterprises want to do cost consultation, they will also worry about leaks. In fact, consultants go to enterprises to consult, only to help enterprises design accounting systems, establish cost management systems, and assist enterprises to implement new cost management systems, rather than helping colleagues do accounting. In other words, the consultant has no access to and does not own the cost data. If the consultant gets the data, he will feel hot. However, in the process of implementing ABC, it may be necessary to analyze the data, which is actually not worrying: ABC mainly deals with the data of manufacturing expenses, and enterprises do not have to discuss the overall cost report. Consultants can see the report of ABC accounting system, but they still don't know the cost of enterprise products. In our previous project, the document consultant of the company's financial data did not accept anything. Every formal trial calculation and online accounting work is entirely the responsibility of enterprise personnel, and consultants only help solve problems in the accounting process, so there is no problem of cost information leakage. The cost information should be kept confidential, but it should not be kept too confidential because of choking, and the confidentiality of cost information should be treated correctly.