The Research Of HB Company Production Cost Control

With the rapid development of economic globalization and China’s market economic system continuously improved,Chinese Wine industry developed rapidly,China has become the country Wine production and consumption,but also showing increasingly fierce competition situation.Chinese traditional wine culture and the influx of imported Wine and other factors,resulting in Chinese Wine enterprises have enemies in front and rear of the situation.Judging from the international wine market,Chinese wine enterprises are at a competitive disadvantage.Enterprise cost control to enhance the competitiveness of enterprises is an important measure chosen by many enterprises.The enterprise survive in the competition,the establishment of scientific management is an inevitable trend,must obtain the maximum output at the lowest cost,so as to effectively reduce the cost of products,improve the competitive advantage of enterprises.The level of enterprise cost control has a direct impact on the profits of enterprises,and sometimes even determines the success or failure of enterprises.In the process of enterprise production,production cost control is a key link.As a veteran Chinese wine enterprise,HB Company is the most important part of production costs,which is related to the core competitiveness of HB Company.This paper takes the HB Company as the research background,in order to control the link of HB Company production cost as the research object,analyze deeply on the production cost of HB Company,the company in the production process,there is the problem of cost control.Mainly include:HB Company cost control system is not perfect;cost control target is not clear;cost control principle is not complete;cost control management in the absence of assessment evaluation link.According to the analysis of production cost control of HB Company and the reasons for the problems,in order to achieve the optimization of production process and reduce the cost,this paper puts forward the corresponding improvement measures,including:use of objective cost management to improve production cost control system;the penetration of "lean productive" and "5S on-site management." management idea to control the production cost management,improve the production cost control project.I hope this research can be applied to the HB Company cost control management,is conducive to the grass-roots staff to establish the consciousness of cost,improve staff management ability,also let the senior management pay more attention to the full operation of the production cost control,to a certain extent at the same time to the improvement of the production cost control of the company,also hope that this the research results can provide reference for the same industry production cost control work.