Research On Methodology Of Cost Control Of The Company BET

As the market-oriented economy is rapidly developed, the competitive advantage of any enterprise in its industry lies either in cost leadership or in product innovation, or in both. No matter how dramatic the competition is, cost reduction is crucial for the company in terms of taking up the competitive advantage and winning the opportunity to develop itself. Therefore, how to do a good cost control of the product is one of the core contents to manage a manufacturing enterprise.Therefore, cost control is crucial in a company’s economic activity. Only by putting a scientific and tight control on costs, can a company be more competitive in the market and maintains its competitive advantages.Since 2012, with the maturity of the electronics industry, semiconductor electronic enterprises have been increasingly suffering serious problem of product homogeneity, the domestic competition among semiconductor electronics industry is growing dramatically day by day, while most of the competitive strategy is price reduction. Although the cost is going up, most of the semiconductor manufacturing companies can not raise their prices, which consequently bring great pressure to the semiconductor electronics companies in terms of cost control. As a result, for the semiconductor electronic product manufacturing companies, studying the issue of cost control is practically significant to their rapid and healthy development.competition between enterprises is not only the price competition, despite the increase in costs, but also the semiconductor manufacturing companies generally can’t raise prices, thus brings to the semiconductor electronics company cost control pressure is very big, therefore, the research on cost control problem has important practical significance to guide the healthy and rapid development.With the reference of theories and methodologies on cost control from both china and abroad and based on the deep analysis of the current situation on cost control of the BET company, this paper points out the problems existing in the current management mechanism of BET, which includes: the inadequate execution of decomposition of cost index resulting in weak cost control, the vagueness of business procedures leading to the waste of management cost, the poor production technology causing waste of manufacturing cost, the mismatching between supply chain and company development arising increasing of delivery cost, quality problem generating quality cost. Confronting all the problems here above mentioned, from the aspect of value flow and internal operation management, this paper designs a cost control plan to make sure the timely delivery of product, the steadiness and reliability of quality and the optimization of integral cost.This thesis in a wide range of data collection and reference and overseas relevant literature with BET company cost control based on present situation,deeply analyzes existing company management mechanism the deep-seated problems exist in BET company,Problems include: the cost index decomposition is not in place leading to the lack of cost control, business process is not clear cause of waste management costs, poor production technology lead to the manufacturing cost waste, supply chain and enterprise development does not match the cost of delivery, quality cost caused by product quality. This paper also discusses the cost control scheme of BET company,the necessity and feasibility of value activities and internal operation from the aspects of management,for its design to ensure timely delivery, product quality is stable,reliable and cost optimization of cost control scheme,to ensure a stable development and future ascension.This paper holds that through cost control scheme design and implementation,can reduce internal waste,optimizing internal operation management costs,reduce the comprehensive cost,Can effectively relieve the raw material rises to of the enterprise pressures, and promote enterprise’s products on the market competitiveness for enterprises listed create better conditions.This paper is divided into five parts. At first, it introduces the background and significance of this research,defines the consisting factors of cost of semiconductor electronics enterprise and the range of research of cost control, it also reviews the theory of cost and cost control, as well as the research methods and contents of this paper. Secondly, it tells the developing background and current situation of cost control of the BET company, analyzes the environment of cost control of BET and comes to a conclusion about the general situation of cost management of BET. Thirdly, from the aspect of value flow and internal operation management, this paper designs a cost control plan which is based on such five aspects as refinement of cost indicators of performance check, improvement of business procedures, production, supply chain management and quality management; fourthly, this paper presents specific implement measures in terms of cost control plan, which makes sure that the objective of cost control of BET will be realized; at last, this paper makes conclusion to the research. With the implement of the cost control plan presented in this paper, the internal management efficiency of BET will be improved, the margins of BET will be well digged, the internal waste will be reduced, the integral cost of BET will be reduced and correspondently the over-all competitiveness of BET’s product in the market will be elevated.then tells the development background and cost management status of BET company,analyzes the cost control environment of BET company,summarizes the cost management present situation and then go on to enterprise situation,based on the analysis from the company value chain activities,internal operation management departure for the company is designed on the basis of basic management,product technical improvement,lean production management,equipment improvement, supply chain management improvement and quality management improvement six aspects of cost control scheme,Then in BET company cost control scheme enforcement guarantee part, established company specific cost control plan implementation measures,and the company to achieve these measures need to take the safeguard measures and means,a conclusion.