Production Cost Control Analysis Of SY Chlor Alkali Company

SY chlor-alkali company is a medium-sized domestic chemical enterprises, this thesis is SY Chlor Alkali Company as the research object, starting from the basic theory and method of cost control, combined with SY chlor-alkali company's production characteristics and product cost. In terms of cost management, cost control methods and means of evaluation, the factors of influencing the cost have carried on the analysis, this thesis discussions on the principle of cost control, target, cost control and accounting to put forward to the production process of the implementation of cost control and outside combined with the production process. To explore the indirect costs of production costs of use cost of operation principle of responsibility accounting into practice. Put forward in the whole process of production and operation, production and management of all aspects, for the cost of implementing overall activity based cost method is the core of the responsibility accounting and systemized viewpoint.This paper mainly costing principle-centered, noting in particular the cost method is one of the most advanced cost accounting method is a method based on traditional cost accounting on generating new cost accounting method, then the cost of the basic law the concept and the cost of nuclear grate research and study methods, and establish the appropriate allocation and imputation charts. Costing article carried in the practice of the chlor-alkali company SY-depth study illustrate the implementation of activity-based costing to the company's cost control brought significant results, obtain a more accurate and more detailed cost information. And be able to analyze processes by eliminating unreasonable costs, enhance employee cost savings and cost control consciousness radically. And as a basis, the cost information provided by the cost method of accounting operations, the establishment of effective cost control mechanism, and actively optimize the structure of production line layout and adjustment of products to enhance the company continued to achieve improved competitiveness and operating profits.