Research On Cement Production Enterprise A Of Supply Chain Cost Control

Under the background of the intensified competition and the increasingly close cooperation of the industrial chain,cement production enterprises have both opportunities and challenges in the cost control and supply chain management.Traditional cost control methods have obvious shortcomings,they only focus on the internal cost control of the enterprise and ignore the link between the upstream and downstream enterprises.These isolated control methods can not solve the problem of inefficient costing of enterprises.With the requirement of Delicacy Management,enterprise executives need a more comprehensive perspective to effectively carry out cost control.Supply chain cost control is a kind of cost control generated by the modern market competition.It combines the theory of supply chain with the cost control method.It can solve the excessive spending problems in the operation of supply chain caused by coordination failure,resource waste and low efficiency.That's an inevitable means of management to increase efficiency for cement production enterprises.Taking cement production company A as the research object,the writer first finds the problems in the purchasing,storage and internal production processes and the problems in the practical application of the current cost accounting method of the company from the perspective of supply chain cost control,such as the unreasonable purchase plan,rigid mode of procurement,backward supplier management level,chaotic warehouse management,limited cost control methods and the low efficiency of information transfer,etc.To solve these problems,corresponding countermeasures and suggestions are offered,such as building an efficient information management platform,the establishment of procurement performance management system,enhancing the synergy of the procurement plan and production activities,strengthening supplier management and control,establishing an efficient storage model,and using activity-based costing accounting measures in company A.Finally,a summary of the main contents of this paper is made and then prospects of the research are provided.By studying the case of cement company A,the writer explores ways of supply chain cost control in the hope of giving references on cost control for other cement enterprises.