Build The System Of Heilongjiang Province Postal Service Cost Benchmarking

There are fiercer competing and increasing competitors at present marketenvironment. The China Post is facing greater surviving stress after separatingthe government functions from enterprises management, including HeilongjiangPostal Company, as a part of the China Post. One effective way to improve thecompetitiveness of enterprises is to be better in cost. So if it wants to stand outfrom the competition to achieve the interests of the whole group, the companymust focus on cost control. Analyzing the factors of cost items and makingcorresponding standard to supervising assessment is the way of cost control.Benchmarking theory and cost control theory would enhance the level of costmanagement. It is necessary to build benchmarking to norm cost-management,companies can find problems to correct according to the reasons for thedifference of cost benchmarking. While the cost benchmarking system used inbudget and cost evaluation is also to lay a solid basic for enterprises to achievelong-term strategic target, it can also cultivate the collaboration sense ofemployees and wake potential of enterprise development. Therefore, theHeilongjiang Postal Company cost benchmarking system has a higher researchvalue in theoretical research and actual operation.This paper introduced three basic theories, they were the cost control,benchmarking management and cost benchmarking, and expoundedcomprehensive narrated the research status of the theories, clear the basic ofresearch significance. According to the present operation status of HeilongjiangPostal Company cost management, aimed at the problems of cost managementprocess, we can analyze the reason for building cost benchmarking systems.According to quantification principle it used factors analysis method to filter thecost items which were require to cost benchmarking and hierarchical clusteringmethod to ascertain cost benchmarking system divided three districts. Finally, itused regression analysis method to calculate the benchmarking value of each costexpense items and play a role in Heilongjiang Postal Company cost budget, thedaily cost control and cost analysis evaluation and other aspects...