| With the deepening of the economic system reform, the market economy idea gradually popular, enterprise competition is increasingly fierce. In the fierce competition, the profit of enterprise is continuously compressed, and many enterprises are faced with problems such as lack of capital and lack of competitive. Enterprises in such a predicament, want to continue the development and production, you need to take various measures to strengthen the cost management, in order to reduce the cost significantly in the daily business, to obtain cost advantages, which are in a leading position in market competition. Cost management is based on the scientific management theory and methods, reviewing each link of the process of enterprise production and operation, and the corresponding management and control, to strive for acquiring the biggest profits with minimum production cost.In the increasingly fierce competition in the market environment, the traditional cost management method has appeared to be inadequate, defect is obvious, if enterprise continue to use the traditional cost management method, will not be able to play the due role of cost management, unable to effectively reduce the enterprise cost.In this paper, the author master the theory of cost management based, combined with the knowledge of accounting, economics, etc., to study of the guangdong M enterprise cost management. The author understand the many problems existing in current cost management of the enterprise through on-the-spot investigation, and problems are discussed according to the theory of cost management in this paper, from the perspective of internal and external to analyze the root causes of problems. To solve this problem, this paper mainly according to the requirements of strategic cost management theory, and with reference to domestic and foreign advanced experience of cost management, and then puts forward the targeted countermeasures, in order to improve the level of M enterprise cost management, and improve its competitiveness.From the structure point of view, this paper is divided into six chapters. First briefly introduces the research background and research significance, research status at home and abroad, research ideas and research methods of this paper. Secondly, this paper discusses the cost management and its related concepts, the main method of cost management, as well as the development trend of cost management. Again, this paper introduces the present situation of guangdong M enterprise cost management, and from the enterprise internal and external analysis of the root of the problem. At the same time, the author combined with successful application of cost management of enterprises at home and abroad, according to the main cause of the problem, this paper put forward four measures for M enterprises to improve cost management. At the end of the paper, the author summarizes the paper’s main research conclusion and the shortcomings, hope to continue to deepen the study of enterprise cost management. |
