The Cost Of Goods Of Processing Enterprise Of Grain Of Our Country Is Controlled And Studied

As enterprise’s globalization competition aggravates the constant progress with scientific and technical management, of our country enterprise face extensive market more and more, cost manage and become the important factor that enterprises prevail over competition.Competition can make it study how reduce one’s own cost constantly not to organize, regard it as it to reduce the cost related to competitor and run through in the whole strategy, run through in the quality, service and other themes that can’t ignore the respect. But because of influencing by planned economy for a long time, the cost management of the grain processing enterprise of our country is still in traditional managing the state extensively, management system and office procedure lag behind, efficiency is also not high. Therefore set up a set of effectual mechanisms of management of cost, become the urgent problem to be solved faced in enterprise’s development. With the development of market economy, cost management controls and changes from traditional products cost accounting and managing into managing the generalized strategic cost too, launching the study on entreprise cost management system of grain processing thoroughly has higher theory value and important actual meaning.This text proceeds from basic theories of management of the production cost, it is analyzed that the processing enterprise of domestic and international grain and cost of goods manage the current situation, propose the management mode of production cost of processing enterprise of grain, thus achieve the goal of lowering costs. This text hopes to reach the entreprise cost management of grain processing and play a role in casting a brick to attract jade in our country’s better application.This text divides five parts and controls and describes the cost of goods of processing enterprise of grain of our country.Part one It is the foreword. Have explained background and research meaning, research object and thinking of the selected title.Part two Analysis of domestic and foreign food processing industry and product cost control of the situation. No matter foreign countries or our country, is at improving stage constantly on management for producing cost of processing enterprise of grain at present. Have already reached common understanding in importance of management of production cost of processing enterprise of grain, produce, so far, make beneficial exploration since grain processing production cost management from theoretical to practice, but has not formed a more complete theoretical system yet. Research proves, the management mode of the cost has no measure of management organization related to it, the production cost that wants to do enterprises well is managed, the result is very little.Part three Carry on antenatal, in production, management of the cost of goods postpartum. Manage, explain content, thinking and production cost of product design of market research plan mainly before production; Manage management, organization of production process and management of product quality and quality cost mainly explaining the enterprise goods and materials in production; Management is mainly to nter to analyze about the performance of the production cost and cost variance postpartum, and find out the measure of lowering costs on the foundation.Part four Propose the application of the standard cost system in the grain processing enterprise. Have introduce the relevant theory knowledge of standard cost, has analyzed the important meaning in which the standard cost controls to the cost, implement the guidelines of the standard cost, the focal point is to analyze the foundation of the cost system of the standard, formulation of every cost standard, analysis and account treatment of the cost variance.Part five Have analyzed the difficulty that may meet in the course of implementing the standard cost and settlement measure.Because knowledge level limited in the article for wrong ardent to hope every schoolmate, Mr. of expert, make a comment weak point.