The Cost Revenue Ratio Index Analysis And Optimization Research Of Company A

Financial analysis is an important approach to evaluation of business operations.The cost revenue ratio is an index to reflect the financial enterprises achieved salesrevenue of unit of the cost, which is also the main index to evaluate the enterprise costcontrol ability. The indexes for the enterprises to improve the qu ality, the efficiency,the labor productivity, and the ability of creating value and so on target has a role inpromoting. In2013, the cost revenue ratios had been assessed as a performanceassessment index of central enterprises, which was enacted by the SASAC. Therefore,the central enterprises need to strengthen the focus on the enterprise cost control, isnot only for the completion of the SASAC assessment target, also has a veryimportant practical significance for improving its own state of operation.This paper takes the SASAC supervision of the China aviation industry groupsubordinate member of SAIC as the background, take the cost expense ratioevaluation index of business income as the research object, using Du Pont Analysis ofSAIC cost accounting for revenue ratios in-depth analysis. This paper discusses thebasic theory of Du Pont analysis system and cost control of the enterprises. Analysisby using the principle of DuPont analysis of causal relationship, the establishment ofthe cost accounting for revenue ratio analysis model, the focus will be decomposedinto enterprise cost constitute the most basic elements of production management.Then in the SAIC in2010to2012three years of cost accounting for revenue ratioindex as the basis, cost accounting for revenue ratio analysis model based on theanalysis of the development trend of various factors, cost structure and influence, thekey factors in the cost and the causes of change are discussed, find out the existingproblems in the enterprise each cost item. Then, in2013the cost of accounting forrevenue ratio assessment goals as the foundation, put forward to the cost control asthe starting point, adopt different control methods of optimization measures for keyproject procurement costs, labor costs and manufacturing costs, General andadministrative expenses and financial expense, including the use of AHP method andactivity-based cost control the cost of procurement; with a total budget managementand target cost method to control the labor cost; Take activity-based cost method toimprove the enterprise production process, through the activity selection，activityelimination, activity reduction, activity sharing to control the manufacturing cost; to control management cost with PDCA circulation method and target; theimplementation of lean management, through scientific and reasonable capitaloperation to control the financial cost. Finally, through the2013index completedverify DuPont analysis on cost ratio of revenue this index were anal yzed and theapplicability and correctness of the improved application.