The Research On Cost Control Technology In The Furniture Product

This paper analyzed and summarized the status quo and main problems of product cost control in Chinese furniture industry, put forward the important methods of inducing and controlling cost, and took the definite case for example.The costs of furniture products mainly include design costs, procurement costs, processing costs, marketing costs, quality costs and human resources costs so on, and the research accounted that, the effect factors of design costs includes material selection, form design, function design, structure design, as well as decoration design, we can take some measures to control them which mean planning objectives of the costs, selecting design optimization in reason, shorting the cycle of product design and development, and improving the serialization, standardization and modular of product design in design phase; Procurement costs are mainly composed by the internal costs (administrative costs) and external costs (procurement costs),we can take reducing the costs of procurement of raw materials and procurement management to control them; The effect factors of processing costs includes the consumption management of raw and auxiliary materials and processing procedure, we can take strengthening the consumption management of raw and auxiliary materials and using the mature technology to control them; Marketing costs are mainly composed by the fixed costs (including the office expenses and utilities of marketing agency, fixed wages of staff, etc.) and mutative costs (including marketing costs, construction cost of market, sales fees, advertising costs, wages, bonuses, gifts, etc.),we can take formulating reasonable and effective marketing strategy, improving the budget management, and auditing expenses on a regular basis to control them; Quality costs are mainly composed by prevention costs, identification costs, as well as the costs of internal and external fault, we can take drafting appropriate quality standards, researching the possibility of quality cost control and the main control way and launching innovation activities to control them; Human resources costs are mainly composed by the acquisition costs, development costs, the use of cost, service costs, etc. we can take doing well recruitment, selection, placement and employment of enterprise's personnel, strengthening training and development of the manpower, controlling effectively staff' wages and bonuses and reducing the lost cost on account of corporate brain drain to control them.It took CJ furniture company as an example, analyzed the main issues of the enterprise's product cost control, which were that the implementation of cost accounting work was not in place, ignoring the design costs and procurement costs control of products as well as staff turnover problem. On this basis, it put forward corresponding control program:Improving the product cost management system at the same time, and doing a good cost accounting job; Enhancing the design personnel's professional quality to control product design costs at all; Establishing sound procurement programs and enhancing the supplier's choice; Establishing reasonable wage standards and the staff' performance appraisal system to strictly control the frequent loss of staff.