XX Company Cost Control Research

With the integration of the world economy and China market economic system continuously improved,the range of enterprise competition is growing,China's small and medium-sized manufacturing enterprises to achieve the survival and development space in the fierce global competition,only by creating superior quality products and build a competitive cost advantage.These years,there have been many changes in China macroeconomic environment,such as demographic dividend and land dividends disappear,the export tax rebate policy adjustment,the construction of ecological civilization,so that the cost advantages of small and medium-sized enterprise survival gradually disappear.With the domestic and international raw material prices rising,labor costs continue to increase,China's manufacturing enterprises are generally facing the dilemma of production costs increased year by year.But our country enterprise in the international market the biggest competitive advantage is the price,the price of the most direct decision factor is the cost.With the increase of cost,the benefit space is compressed,the competitive advantage of Chinese enterprises in the market is more and more obvious.Domestic small and medium-sized manufacturing industry in order to meet the challenges of the world,will continue the development of new and old product upgrades,but the vast majority of small and medium-sized manufacturing enterprises lack of awareness of the product life cycle cost management,it is difficult to establish a systematic advantage and lasting competitiveness,leading to high cost of new products,old products lack of competitive power,it is difficult to establish the core the competitiveness of enterprises.A prominent feature of target costing is to enable enterprises to achieve strategic cost control,the current product cost control of the enterprise connotation,not only refers to the product manufacturing stage cost control,including design,procurement and other stages of cost control;in enterprise and competition among enterprises has gradually become the mode of supply chain and the supply chain competition model under the background of cost control can not only stay in the enterprise,but also covers the upstream suppliers and downstream distributors of enterprises,it builds a whole industry chain cooperation cost control mode,minimize the cost and find the product life cycle from the balance of benefits.Based on the results and experience of Chinese and foreign scholars in the research of cost control theory,the A company in the industry's performance and market competitiveness as the foundation,combined with the A production process and management of the company,the analysis of the current situation of the company management and control of production cost,find the problems,and to analyze the problem,find out the factors causing problems,and put forward the optimization recommendations.As a typical small domestic production enterprises,A company in the production control in the process of facing the problem is typical,universal,therefore,for the analysis of the company's research results,is applicable to other small manufacturing enterprises in china.