Research On Cost Management And Control Of Corporate Social Responsibility

While performing their economic responsibilities and embracing the opportunity to win sustainable operation and development,Chinese enterprises are also placed on the balance of social function activities,which provides an important macro background for this study.This paper argues that enterprises are no longer simple interest subjects in the economic market,but need to change their identities.Cost plays the important part of enterprises undertaking social functions beyond all doubt and has become an important data standard to measure social behavior and business activities.The research can make the implementation degree of the community responsibility practicable.This paper focuses on the representative of metal smelting and rolling processing enterprises in Yunnan Province:Yunnan Copper.The performance level of metal smelting and rolling processing industry is relatively good in all industries in China,with outstanding representatives such as Chinalco Group,China Baowu Iron and Steel Group and China Non-ferrous Mining Group emerging.It compiles reports every year in strict conformity with the documents related to relevant guidance and recommendations issued,and promptly informs the stakeholders and the public of the assumption of this important function.This paper is mainly divided into five chapters.The first section is closely combined with the development of the normative requirements in China’s existing macro environment,and introduces the research background and significance.The second chapter expounds the important theoretical,basis concepts and evaluation indexes,which lays the fundamental tone of the whole paper.The third chapter describes the performance of social responsibility by Chinese state-owned enterprises,puts forward the cost management at the present stage,which constructs the logical framework of this paper.The fourth chapter verifies the theory and analyzes the state of affairs of the case company.The fifth chapter draws the conclusion and puts forward suggestions.This paper tries to clarify the definition,which is divided into four parts:business responsibility,community responsibility,environmental responsibility and other responsibility;value chain and life cycle are also determined;the existing problems through the analysis of the literature.In the selection of data aspect,this text chooses the relevant reports of Yunnan Copper from 2016 to 2020.The relevant reports of the other six listed enterprises in the same industry in Yunnan Province for the same period to constitute the industry average.The selected indicators are: cost change rate,cost rate,cost composition rate and cost development index.Through research,this paper believes that Yunnan Copper performs well in terms of operating,environmental situation,low composition rate.The company needs to improve the community responsibility cost rate,strengthen community responsibility cost control.In short,Chinese enterprises need to quantify the cost of social responsibility,optimize the resource allocation,form a complete system and improve the threshold.