The Analysis And Study Of The Control Of Target Cost In Chengde Guotou CementLtd.,CO.

The target of an enterprise is to pursue the maximal profits. In order to realize this target, the enterprise and its products should be competitive in the market. With the deeper development and perfection of the marketing economy, and the entry of our country into WTO and connection with the international markets, the market competition is more and more intense, which requires the enterprise to improve its market competitive ability to face with the challenge. From the aspect of reducing the cost to improve the market competitive ability, this thesis will mainly research how to build effective cost control countermeasure suitable to its characteristics in the actual production and operation.Firstly, this thesis introduces the important status and function of the cement industry of Chengde Guotou Cement Ltd., Co. (CTS for short) in the national economy, and the competitive status of domestic and international cement industry to explain that the cement industry, especially middle and small enterprises in China are facing with austere challenge. Through the analysis of the present status, development foreground and internal and external competitive environment in CTS, and combining the methods of domestic and international advanced cost management theories, this thesis brings forward that CTS should choose Target Cost Control Countermeasure. Based on this, for the actual conditions of CTS cost management, and its Target Cost Control Countermeasure, this thesis brings forward the main measures to implement Target Cost Control: â‘  Ensure the annual production and operation plan through the analysis of profit and loss balance point; â‘¡ Establish and break down the target cost through the analysis of target market; â‘¢ Ensure the detailed control measures in each process before and after putting into production. Finally, through the actual examples, this thesis analyzes the effect of implementing Target Cost Control in CTS.