The Research On Diagnosis Of Cost Management Problems Of D Company

Cost management is a basic work of enterprises, and also the focus of enterprise management. At present, cost management diagnosis is lack of special research, mostly is the study of cost management and cost control. Diagnosis of cost management is a very important aspect of financial diagnosis, and very necessary to be researched. This article researched on diagnosis of cost management of D company, and find out the cost management problems. Then put forward the feasible solution to help D company go out of dilemma, and improve its competitiveness. At the same time, it provided valuable reference for the application of cost management diagnosis theory.This article use D company as an object for researching. According to D company’s financial data and field survey, the production scale, operating and financial conditions, cost management status were investigated. Then, it researched on purchasing, producing and sales cost management problems, finding out the cause of these problems. Finally, according to the diagnosis, put forward the measures and methods to solve the problems.This topic has been optimized the traditional cost management, using the ideas and methods of diagnosis of cost management to diagnose, including financial information and non-financial information. Not only the producing field, also includes the whole process of enterprise operation. It is the diagnosis of cost management comprehensively, including cost strategy, procurement, manpower, and logistics cost and so on. To diagnose the cost management of D company problems, founding some problems in strategic cost planning,procurement cost control, logistics cost control and cost accounting of D company. Then researched the reason why these problems appeared, and put forward how to make strategic planning, integrate supply chain resources, strengthen producing cost management and optimize logistics cost management. Hope these countermeasures and suggestions help to improve D company’s cost management level, and the profit level, thus the competitivenesscan be improved. These countermeasures may be useful for going out of the plight in cost management of D company.