Research On Cost Control In Wine Corporation

Enterprises always make the pursuit of maximum economic benefit as the ultimate goal.In the modern economic environment,the enterprise in order to achieve better economic efficiency,one of the effective ways is the cost control,not only it can reduce the cost but also it can increase the profit margins.Cost is an important economic indicator.Strengthening the cost control play an important role in increasing corporate profits and the interests of the employees.Finally,we can enhance the competitiveness in the market.Based on the cost control theory and content,according to the related research literature at home and abroad,this paper is mainly about analyzing the cost control of the A Wine Company.According to the structure of the company and the data which including the income statement,profit table and cost table,these are showing that the company has many problems and deficiencies in the cost control.These problems are mainly embodied under stated: the lack of the idea of the cost control in the management and employees;the lack of the cost control methods and accounting methods;the lack of scientific and rationality purchasing plan and management system;and inventory management is not standardized;the lack of the use of the responsibility cost control system flexibility etc.In view of the problems,I put forward the corresponding measures.These are the followings:The main conclusions include:(1)the cost control of enterprises is not only concerned by the management,but also be related with all staff closely.We only improve each employee's awareness of cost control and form to be a unified whole,in the end,we also achieve the great goal of cost control;(2)to strengthen the management of cost control methods,it can improve the management level of enterprises and enhance market competitiveness.We must improve the enterprise'cost control theory and practice,taking the essence and discard the dregs.Finally,the enterprise will have a long-term development.(3)each enterprise must establish their own procurement system according to the characteristics of their own enterprises.To strengthen procurement management,forming a set of standardized procedures and institutionalized purchasing mode,in order to reduce procurement costs and improve economic efficiency;(4)Inventory is an important asset of enterprises,meanwhile it is an important standards to measure enterprises' competitive advantages,strengthening the inventory management of enterprises is an important means to improve enterprise management and accelerate the flow of funds,also it can reduce the production cost,As a result,it plays an important role to improve the economic efficiency of enterprises;(5)in short,if we want to strengthen enterprise cost control,and reduce the cost,the cost responsibility system must be the rule-based,the system can monitor and manage the cost control,to prevent losses of company by man-made in control activities.I hope these programs improve the current situation of enterprises.