Research On Cost Controlling Of ASO Company Product Based On Target Costing

With the rapid development of China's chemical industry,many advanced management concepts and management models have been applied to domestic chemical companies.For example,as a dynamic control management process,the objective cost management has been continuously practiced and recognized by many enterprises.And objective cost management based on the actual situation of enterprises with the scientific direction by market demand,and to achieve the profit control of objective cost management by whole Process management which included design,manufacture,sales and procurement and etc.However,with the changes in the chemical business market,the future development of China's chemical projects is full of challenges and greater competitive pressure.In this context,the ASO company's product project needs to combine its own development and market positioning,and then take scientific and feasible measures to control the overall cost of the ASO company's product project in order to optimize the company's operating profit and Constantly improve the competitiveness of ASO's product projects and its company in the market.This thesis will focus on the cost control of ASO's product project.First,a detailed study of the background of the ASO company,the introduction and production process of products,the company's organizational structure,and the current status of cost control of the products of the ASO company(such as the current status of production cost control),and pointed out that ASO The cost control problems faced by the company's product projects include that the production consumption to be reduced,Supply Chain Management to be improved,much more effective implementation for the cost dubget management,the cost assessment mechanism is not yet complete,there is no systematic and scientific cost control method,.Based on the analysis of the above problems,the scientifically formulated optimization plan for the cost control of ASO's product project,including scientifically setting the target cost of ASO's product,scientifically decomposing the target cost,and strictly implementing the target cost Comprehensive evaluation of target costs and scientific analysis of results.Finally,combined with the actual situation of the ASO company's product project,a reasonable and scientific formulation of the safeguard measures for the ASO company's product project cost control plan,including the continuous cultivation of high-quality product industry personnel,cultural strategies and Implement and establish a training system.Establish the awareness and philosophy of staff cost management,the allocation and improvement of resources,and the establishment of a suitable system guarantee system.By using modern management tools(such as target cost management,etc.)and scientific methods to study the cost control of the product business of ASO companies,in addition to making ASO companies more clear about their competitive strategic advantages,they can also guarantee the product business of ASO companies Sustainable and healthy development.In addition,the related research work in this thesis can also provide reference value for other chemical companies or similar companies to study cost control.