Study On The Implementing Of Cost Control In Z Company

Along with the deepening of reform of china and opening up and the development of global economic integration, enterprises are facing the business environment is complex, the market competition is more and more intense. Cost control has become the survival and development of enterprises and improve the product market competition.This paper combined with Smart Card Assembly production characteristic, take Z company as an example and using cost structure theory, the theory of lean production, theory of constraints on the production cost of enterprises is reduced to the company’s target to quantitative research. Focusing on analysis of Z company production cost structure characteristics and related technical and economic indexes, aiming at the production process, raw material cost, labor cost, fixed investment and other factors of production cost characteristics, analysis of the causes of high cost of production factors, and puts forward the corresponding methods of cost control to reduce the cost.Through the optimization of production process to reduce production cycle time; to reduce the waste of raw materials and improve the localization rate, reducing the cost of raw materials; to improve labor skills to reduce labor cost; improve the utilization ratio of the equipment and other measures to reduce capital depreciation cost, at the same time the application of production cost analysis method to find out and reduce the value of the activity, optimize the production process to reduce inventory management costs; through the lean production theory and promote the production line effectively improve production efficiency not only shorten the manufacturing cycle, to reduce the material, improve product yield, achieve the purpose of reducing the manufacturing cost.