Research On The Processing And Manufacturing Cost Control Of Q Company

As a country with large scale of manufacturing, processing-and-manufacturing industry have made great contribution to China's rapid development of economic.Along with the economic system reform of China, the social division of labor is getting more and more clear. Processing-and-manufacturing industry and mainstream industry have significant supplement between each other.For example,the aerospace industry and the processing-and-manufacturing industry of aerospace components.Facing with the huge pressure of industrial structural adjustment and industrial transformation, processing-and-manufacturing enterprises are playing a vital role of China's economy development.Then the cost control has become a foothold in the competition. So the processing-and-manufacturing cost control for the processing-and-manufacturing enterprise is the key point of survival and development.Processing-and-manufacturing cost control aims at use less amount of resources to obtain the optimal benefits.First of all, the research is based on status at domestic and abroad of basis of the method of cost control field.To investigate Q company in person analyze the situation of Q company's processing-and-manufacturing cost control and the main problems existed.Found such problems of Q company as the poor control of wasted productions and wasted raw materials,the inaccurate budget of processing-and-manufacturing cost etc. Integrated theory with practice to analyze the main reasons that caused these problems.Such as the the budget of processing-and-manufacturing cost is not accurate, make undemanding control of the process,and the absence of evaluation after producing activity.Finally taking Q company's present situation into account,present some countermeasures of the producing-and-manufacturing cost control.Including the beforehand budget, process control and evaluation after producing activity. Put measures forward as strengthen the effect of budget, refine the budget system, strengthening norm of material consumption,strengthen examination of workshop and improve the evaluation after producing.Aimed at providing a representative model of processing-and-manufacturing cost control for the huge numbers of same domestic industry.