Research On The Operational Costs Management In The Hi-tech Ruilin Company

Dongying Hi-tech Ruilin Chemical Co.Ltd is a Hi-tech Chemical Group Holdings subsidiary,and it is a collection of petrochemicals and fine chemicals as an integrated non-state-owned large chemical companies.Although over the years has been to control and reduce the cost of production and management has done a lot of work,summed up a series of effective management methods and experience,the level of cost management has been improved to some extent.Compared with the level of foreign countries,the gap is still very large.Based on the cost management of the production,we must deeply realize tradition has been difficult for enterprises to establish long-term competitive advantage.we must seek the new cost management pattern to meet the new challenge in the new competitive environment.Activity-based costing management,which is a kind of effective management to the basic conditions for the enterprise cost.On the operation cost using the effective management is the cost information,its purpose is not only to make the rationalization of various products for selling and various services to,very important is the ability to clearly improve the operation and process of the past to improve production capacity.This paper is based on the domestic and international cost management theory,on the basis of the business Hi-tech Ruilin cost management present situation research,find out the existing Hi-tech Ruilin operating cost management problems,such as organizational structure,system flow,the core management method,cost management,cost data and the key factors of cost control problems.The paper points out the necessity of business cost management.At present,the existing cost management Hi-tech Ruilin doesn’t have system,By using the method based on ABCM,starting with the operation cost management system and construction principle of core ideas,determine the operations center,Hi-tech Ruilin makes sure its major operations,determine its resources and causes of resources,in order to build its cost management system by applying the activity-based cost management implementation method.Finally,there are five aspects,for example,the management philosophy,organization setting,platform construction and incentive mechanism implementing to put forward the corresponding measures to guarantee the operating cost management system.