On The Strategy Set To Improve The Cost Control Of Gansu Ruisheng Yamit High-tech Agriculture Company

The basic direction and goals of China’s state-owned enterprise reforming is establishing a modern enterprise system. Cost management is considered to be the most important part of all work in the management of enterprises. It is directly related to the company’s survival and profitability. Therefore, besides reforming and establishing of modern enterprise system, we should make greater efforts to cost management system to adapt to the modern enterprise system.This article started from the cost control present situation of the Gansu Ruisheng yamit high-tech agriculture Co., in-depth analysis of the status of corporate cost control. In recent years, the main raw material prices continued to rise, but prices fall. The new investment in plant and equipment increased, the depreciation of fixed assets is increased. Advance funds, high financial costs, labor costs continue to rise, especially the artificial cost, increase of operating cost. Company cost control problems, mainly for cost control, lack of effective organization system, cost index fails to form project down to the management of centralized management, the main cost control or other business activities in the production department, the lack of cost control concept and action; the company does not establish a comprehensive budget management system; cost control dependence on things in the control process, cost forecasting, cost accounting, performance after the system is not perfect; cost control system is not perfect, the control method is backward, the lack of incentive mechanism; the lack of strategic thinking of development. The reasons are the enterprise concept of cost control problems of backward management system, no special department responsible for cost control; internal risk control needs to be strengthened. Based on this, the writer proposes an improved cost control measures for the company. First, improve the company’s Organizational structure, Secondly, implementation of a comprehensive budget management and cost control process optimization, thirdly, improve cost control management system, Finally, Shaping the culture for the company’s cost management.