Cost Management Problem And Countermeasures Research Of Liteon-It Company

In recent years, because of the rapid development of the U disk, the industry of the Optical Disk Driver gradually go into the down passageway of loop cycle, now only about the orders of the car drives and game drives not fell sharply. At present, the small optical drive manufacturing enterprises has gradually to go into liquidation, only leave a few large companies to maintain production. The world’s top four manufacturing enterprises are south Korean LG, Taiwan QSI, Japan Panasonic and Taiwan Liteon-It in 2015.Due to the decline in orders, market competition is increasingly intense. In the face of declining orders, companies are to attain the cost reduction and improve their ability of cost management, to further improve the competitiveness of the company, to survive in the severe competition environment.This paper study the way to reduce the manufacturing cost, base on value engineering theory and financial analysis theory, mainly to analysis and research the specific process flow in enterprise, depend on the enterprise internal financial data analysis and production cost analysis, and combining with the operation cost. The manufacture process is studied to optimized, and study to seek ways to replacement parts and consumables, to get a new technological process. And base on the enterprise rolling budget management, this paper study to improve the ability of the enterprise cost management.