| The uncertainty of the world economy and instability seriously affect China’seconomic growth, domestic demand growth space is limited, but also makes somemanufacturing enterprises are facing some difficulties. Our production enterpriseshave been at the expense of production operation in high resource consumption,high energy consumption enterprises consumption of resources has brought seriouschallenges to the safety of China’s economy. High energy consumption enterprisesdifficult to obtain a space for one person in the fierce competition in theinternational market, so as to reduce the production cost of manufacturingenterprises, is the first to solve the immediate problems. COFCO Zhaodongcompany is the national first batch of pilot fuel ethanol production demonstrationenterprises, in the domestic and foreign market is very competitive. Enterprises arefaced with many difficulties: such as device aging technology promotion difficult,it is difficult to find a new growth point; raw material prices rising, causing a hugeimpact on alcohol production enterprises; policy of government subsidies on fuelethanol is gradually weakened, so that the business enterprise profit greatly shrunk,per capita output compared with the benchmarking enterprise than are gap, marketadvantage does not exist.COFCO Zhaodong company is facing the severe challenge of the companyand, improve profits bound by reliance on external competition to rely on theconnotation type development, the enterprise cost management, reduce the cost,and increase profit space, so that enterprises in the fierce competition in the markethas a space for one person. This economic background and market based on the situation, this paperthrough the analysis of the present situation and problems of Zhaodong COFCOcompany alcohol production cost management, activity based costing, andaccording to the theory of KPI, making Zhaodong COFCO company alcoholproduction cost optimization scheme, and will cost optimization programs to useand production control, reducing alcohol production the cost, increase the profitspace. A detailed analysis of the production status of COFCO Zhaodong companyand existing problems, in-depth analysis of the use of fish bone diagram analysismethod to find the crux of the problem, so as to take effective control method.Control into the cost of the product related theories, the definition of productioncost control, a clear clue of this thesis is on the three elements of production costcontrol elements of direct materials, direct labor and manufacturing costs. Byanalyzing the production cost data COFCO Zhaodong company in line with thefeasibility and scalability principles making production cost control objectives;using the two eight rule, ABC, Pareto Diagram, diagram method and othermethods of production cost of operation analysis, selected the key operation wereanalyzed, and the production cost of several large the analysis and improvement.Combining the KPI management theory and operation cost method, combined withthe company’s cost control targets, production analysis, KPI and main operationintegration and integration, mutual promotion. Control on the other hand, KPIindex of main operation combined with choosing cost drivers, and the cost driveranalysis measured its effects, design and production cost control scheme. In theimplementation of security, the control system of production cost, improve, perfectinformation three aspects of the establishment of effective responsibility system,strengthen cost control, and the control scheme is extended to other departmentsand other products. |
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