Study On The Cost Structure And Cost Control Research Of Shanxi Mingde Group

Along with the development of market economy, China’s reform of costmanagement is also in constant development, on the one hand, management personnelin the concept of cost management has been changed a lot, not only according to thesuccessful experience of western countries for their own transformation, but also inthe learning process is also summarized some special methods for enterprise; on theother hand, cost management and control methods have been deep into all aspects ofthe enterprise, the whole process, the whole system, cost management has beenwidely used in many enterprises.However, China’s enterprises in the cost control still faces many problems, forexample, because of the lack of reasonable employee training system leads to theemployee’s learning ability is low, due to the lack of cost allocation method is suitableand appropriate to manufacturing cost allocation is not reasonable, because of a lackof clear cost control mechanism to cause the manufacturing cost effective control can’tetc.. Therefore, whether we can solve these problems is still a major theoretical andpractical issues in the study of enterprise.Found in the case analysis on ShaanxiMingde’s production of LED products: due to the influence of the traditional conceptof cost management, cost management of high-tech companies.There are a lot of the misunderstanding, the strategic cost management hasbrought a series of problems and challenges to high-tech enterprises. The researchersin-depth analysis of reasons for the present situation of the high-tech enterprise of ourcountry, the optimization scheme of high-tech enterprises based on cost control.