Liquor Enterprise Cost Control Research

The liquor is a kind of food which is an integral part of Chinese life, and also a spiritual product that permeate the thousand years of civilization. The production of liquor is a traditional handicraft, it is hard to completely mechanized. Until now, the liquor production is still labor-intensive; the management is relatively backward because of the environment remote and low quality of personnel constraints. Liquor enterprises win the market here is seize the liquor which has social acceptance of the spiritual culture. Marketing by advertising, increase brand awareness, so as to grasp the pricing power, access to high profits.Liquor market competition is increasingly fierce, however, and in the second half of2012experienced a cold winter of the industry market, Multiple Shot of limit policy of alcohol and strict controls of "three consumption" and "plasticizer" events make liquor companies cannot run strong high prices and It would be difficult to maintain high profits.In this article, the author start with liquor-making industry’s characteristics and the status quo of the cost control, hope to reference through cost control experience, theory and practice of research at home and abroad for, and find suitable method for liquor-making enterprises cost control.On the basis of analyzing the present situation of A company’s cost control and find out problems, analyze problems, hope to improve the company’s problems and establish perfect cost control system, improve the company’s economic efficiency and market competitiveness.This article is divided into six chapters, the contents of the chapters arrangement as follows:Chapterl:introduction. Main elaboration paper research background and significance, research approach and content as well as the contribution and the deficiency existing in this paper.Chapter2:literature review. On the current cost control theory research at home and abroad were reviewed and comb, conclude and summarize.Chapter3:basic theory of cost control is introduced. First of all,this part expounds the definition of cost control, constituent elements and principles.Then, analyzes the related concepts of responsibility cost method.Chapter4:A company’s cost control present situation. First of all briefly described the development of A company and industry status.Then from A company present industry situation and its development phases, this paper expounds the reasons for A company should pay more attention to cost control; Finally analyzed the current situation and existing problems of cost control.Chapter5:the improvement of company A cost control system. I put forward the following suggestions:In cost accounting, based on of the correct cost accounting process to comb the company’s cost accounting process. In the aspect of control system, combining with the production of the economic responsibility system.Chapter6, the effect of cost control system to improve A company expectations. Anticipated the improvement effect of cost control system.In this article, the author puts forward the concrete improvement plan according to company A’s actual situation of cost control. The improvement of cost accounting system allows A company to calculate real reasonable product cost and provide support for production; Scientific responsibility cost control system integrate resources, optimize the management system, improve the ability of the enterprise management, and has certain applicability for liquor-making industry.However, because of the limitation of time and ability, there are many deficiencies in this paper.(1)This article only analysis for case company A’s actual situation, to other wine enterprises, especially small liquor enterprise production characteristics, cost control situation analysis, understanding is not enough, so the recommendations’applicability is very narrow.(2)Due to A company’s old cost accounting, the incomplete data are poorly support the accounts improvements.(3) In this paper, cost control and design integration is not enough, need to be further perfected.(4) Accounting system and responsibility cost control system lack of research of docking with information-based ERP system.