The Cost Management Optimum Solution Of Haitang Ceramics Company

In recent years, the export-oriented ceramic has been greatly influenced. Slow Output growth and decreasing profitability resulted in overall slow growth of the field. Among the factors which affect ceramic company, cost management is the key factor. The cost of mismanagement causes the high cost which is responsible for the company going bankrupt. Therefore, It is necessary to strengthen cost management.In this paper, the cost management of Hitom Ceramics Company is the research object. By learning the present situation of the company's cost management from the following aspects: financial condition, cost characteristics, cost structure, cost accounting system, human resource cost and material management, the author points out the main problems of the company's cost management, analyzes the reason why Hitom Ceramics Company has these problems and discusses the basic principles of the cost management of the company. On the basis of these analyses, an integrated planning is proposed by improving the procurement process and optimizing the cost management model. At the end of this article, the author points out that the implementation of the cost management of Hitom Ceramics Company is divided into three phases.The research of the cost management problems and its optimum solution of Hitom Ceramics Company will promote the process of cost management revolution, and establish a new and effective cost management model. For Hitom, who is under the new challenges, new cost management model will make great influence to facilitate the company's survival, development and profitability. At the same time, it is also important for the building of enterprise culture, the optimization of operation concept and the improvement of economic benefits of the whole ceramics industry.