Research On The System Of Heilongjiang Postal Company Cost Control Based On The Theory Of Benchmarking

Heilongjiang Postal Company is facing common challenges of more competitors, fiercer competition and greater stress of surviving and developing, after division of post and telecommunications and separation of government functions from enterprise management. Since cost-leadership strategy is an effective way to enhance competence and promote development, Heilongjiang Postal Company should reflect on how each factor influencing cost and what standards should be taken to monitor and control cost of subsidiary companies. By introducing management philosophy into cost controlling, Cost Benchmarking Theory focuses on being driven by cost goals, which is based on deep mastering of cost details. According to the theory, which is a great contribution to cost control academically and practically, organizations first set benchmarks and then analyze the gap between it and the real data and reasons for the gap, providing lessons for practicing cost control in future.Firstly, after reviewing and discussing research status of Benchmarking Theory, Cost Control theory and Cost Benchmarking Theory in and out China, why and how to carry out the study are introduced.Secondly, Heilongjiang Postal Company and its cost control was profiled, pointing out the necessity for it to control cost and feasibility through benchmarking. Also, to better understand the study, a brief idea of Benchmarking Theory is given, Benchmarking Management Theroy, Cost Control theory and Cost Benchmarking Theory. At last, the calculation and the application of the cost benchmaring are explained in detail. In addition, the important innovation of the paper is the appliation of the theory of the cost benchmaring to cost control and cost evaluation in enterprise.