Research On The Cost Control Of Changchun SiWei Co.,Ltd.

With the continuous development of market economy and the constant improvement of modern enterprise system, the effective cost-control management mode and method gradually become an important project in the field of enterprise management research. Cost-control is the internal mechanism of company’s production and business operation activities, it concerns the enterprise’s survival and development, the scientific and high-efficiency system of cost-control management is critical for an enterprise to obtain a advantages of sustainable competition, which also plays an important role in achieving the strategic goals. In recent years, with the improvement of national income, demand for cars is increasing. And automobile industry has been developing rapidly in our country, the continuous development of auto market has sprung up lots of auto parts manufacturing enterprise, which leads to tough competition. Faced with pressure of quality and cost while ensuring quality while doing better cost-control becomes the focus of automobile parts enterprises. So under the premise of ‘cost – benefit’ principle, which means the cost of the cost-control management is smaller than the benefits of cost-control management, Enterprise is facing a tough an urgent question that how to deepen and improve the enterprise internal cost-control management system constantly.Company as the research object, after the field investigation into Si Wei Corporation of Changchun we found that in macroscopic there are some problems in cost control management for Si Wei Corporation, such as cost control management system loosely organized, methods and ideas of cost management control backward, incentive mechanism of cost evaluation unsound and staff lacked participation erc. But problems as management of human resources cost, materials cost and quality cost control roughly also exist in microscopic. These problems lead to cost control management of Si Wei Corporation of Changchun can’t display effect, thus influence its economic benefits.At the same time, this paper generalizes the cost control management related literature at home and abroad, and takes the scientific method of cost control management as the theoretical basis, with the method of theory combining with practice to analyze from an objective point of view to find out the reason of cost control management problems of Si Wei Corporation of Changchun. Then we put forward the way for improving the method of cost control, such as clear the principle of cost control management, set up the cost control, cost control management computerization, strengthen and implement the cost control in advance, implementing target cost reverse decomposition method and the implementation of strategic cost management, meanwhile Si Wei also should strengthen the construction of enterprise culture, improve the organizational structure, perfect supervision mechanism, and perfecting the incentive evaluation mechanism to establish its cost control management of the implementation of the safeguard.