Research Of The Product Cost Control Strategy In LDY Group Company

With the rising temperature of the domestic manufacturing industry transformation and upgrading, competition among enterprises is almost entered the white-hot state, in the face of such situation, the ability to cope with the risks of LDY group is obviously insufficient. Because of excessive consumption of resources, the coexistence of various control system,the lag of degree of information and other serious, the enterprise production costs are rising, competitiveness is increasingly weak. Therefore, strengthening cost control to improve competitiveness, is becoming the top priority of corporate governance. In order to solve the practical problems of enterprise, Papers from a strategic perspective, studied the method of product cost control.Positioning in the practical aspects, papers first briefly comb, inductive and summary the various product cost control,focus on ABC cost method. Under this premis, coembine the reality of enterprises, use research ideas :basing on the basic situation â†' analyze the existing problems and reasons â†' draw control method. Comprehensively analyze the problems and deficiencies of LDY corporation in three key cost elements, institutional control and information control,and study how to optimize the setting system of internal control framework, control procurement cost, strengthen the scientific use of the BOM, strengthen the control of recruitment, hiring, exit and other aspects, scientifically formulate man- hour quota to improve production efficiency, perfect staff executive, strengthen the study control of investment feasibility, control physical safety and maintenance of using links of fixed assets and so on.Finally, based on the special status of more and more varieties workshop production model of LDY group, by institutionalizing new research â†'institutionalized integration â†'importing ABC costing and institutionalized control and ERP information integrationâ†' forming product cost control model of LDY group characteristics of man and machine integration, so as to achieve the product cost control "strategy" goal.Through a comprehensive study on the product cost control from the details to the overall, it is possible for LDY group company and their peers to solve practical problems in the overall point of view.