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Research On The Optimization Of Cost Management System Of Edible Alcohol Sales In COFCO

Posted on:2015-09-28Degree:MasterType:Thesis
Country:ChinaCandidate:J S JiFull Text:PDF
GTID:2309330467452084Subject:Industrial Engineering
Abstract/Summary:PDF Full Text Request
Edible alcohol industry is one of the important pillar industry of the nationaleconomy, its industry related degree,obviously on the upstream and downstreamindustries pulling effect.In recent years,as the world becomes higher energyprices,the gradual rise of the domestic bio-energy concept,the momentum of theoriginal large-scale capital into the fuel ethanol industry is gradually slowingdown,the production of fuel ethanol production companies turn to alcoholconsumption in terms of technological bottlenecks do not exist.The world crude oilprices plummeted in2008July,fuel ethanol lose the price advantage,large-scaledomestic ethanol production capacity had to turn to alcohol consumptionmarket,domestic consumption of alcohol sales unprecedented fierce competition.Although the COFCO is established enterprises,but under bad marketconditions,has also been a very big impact,the new ethanol plant to build marketshare,at all costs to reduce cost,this makes the original cost of sales is not very goodin controlling COFCO in this market is very passive. COFCO’s senior leaders alsobegan to focus on the cost of sales of grain alcohol problem,but this issue for toolong,previously no attention at high corporate profits situation,now corporate profitslow,this problem would become very serious.Cost of sales is the core business to generate profits,throughout the enterprisesales process every step,need to actively cooperate with each employee,the overallquality of each employee as well as management‘s of a decision,forming a change incost of sales.Cost of sales directly determines the efficiency and profitability of enterprises,so how to control the cost of sales,it’s a question,it’s a matter of very greatsignificance for the survival and development of enterprises.How to control the costof sales,it’s the most important work of each business managers.The application ofinformation tracking, feedback system to optimize the budget supervision, controland evaluation system.This article is in this context,from cost of sales structure,cost of sales controlperspective,analysis of important issues existing controls that exist in the cost ofsales,the establishment of related control processes COFCO Cost Management,useinformation technology to optimize cost control.To solve these problems,this paperanalyzes the problems COFCO Cost Management,right and influencing factorsanalysis,determine the method of cost management control ideas,secondly, thecontrol point of sale cost management were studied,mainly discuss the basic idea forthe history of its development and the main processes, COFCO Cost of SalesManagement provide the basis for control,optimization of overall budget system,optimize the supervision control system, optimization assessment and evaluationsystem.Based on this the concept of COFCO Cost of Sales ManagementControl,analysis of its primary structure and process control important processes.atlast,the introduction of a large number of information technology support,costmanagement and control of the calculation process is optimized,establish acomprehensive supervision system,strengthen the system optimization and theconstruction of human resources,confirm the evaluation process object detection,toachieve a cost-optimized process control evaluation to detect.The control method proposed COFCO Cost Management has goodpracticability,system as a whole can be applied in enterprise CostManagement,system as a whole can be applied in enterprise sales management,which can also be applied to the use of the relevant sub-processes alone,use can alsobe combined with existing enterprise cost management, it has a good prospect and practical significance.
Keywords/Search Tags:Cost Management, Optimization of budget, Optimization of supervisory control, Optimization of evaluation
PDF Full Text Request
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