Research Of Production Cost Control On YY

In order to develop themselves in the fierce competition, small-sized flour enterprises are inurgent need of a set of perfect cost control system. Appling activity-based costing to thepractice of cost control within small-sized flour enterprises, and combinng with the internalcontrol theory of enterprises, this thesis explores new channels of the cost control withinflour enterprise. It also points out the existing problems on cost control by analyzing thecurrent situation of cost structure and cost control of YY Company, and then establishes itscost control system according to activity-based costing.On the basis of researches on cost control over the actual cases of YY Company, this thesisputs forward some improvement measures as follows:(1) Update the concept of cost control.Cost control should be in a comprehensive control process. The work of cost control withinenterprises requires the participation of all employees; therefore, the enterprise should fullyarouse the enthusiasm of the staffs.(2) Establish cost control system in all operationalaspects of YY Company. By far, YY Company only paid attention to the cost accounting inproducing process, and on a contrary, it overlooked the reduction of the raw materialconsumption, as well as labor expenditure and other expenses, ignored cost accounting andmanagement in the process of provisions and sale.(3) Build a scientific cost control system.The construction of the scientific cost control system can be divided into three parts, namelythe designing of cost system which is suitable for operation characteristics and managementrequirements of YY Company, the construction of cost responsibility system linking theresponsible units to the economic benefits, and the construction of cost assessment system.With the help of the construction of a perfect cost control system, the enterprises can makefull use of its cost advantages and promote their competitive force as well.