Research On Cost Control Improvement Of Runze Silicon Carbide Co.Ltd.

With the rapid development of China’s economy,silicon carbide as a new energy industry has shown a sustained growth trend.China is not only the production and consumption of silicon carbide countries,but also the world’s largest export of Silicon Carbide.But the silicon carbide industry still exists the product technology content low and so on the question is restricting the industry to develop by leaps and bounds.With the arrival of the economic crisis,many domestic silicon carbide enterprises are facing the test of life and death.In order to deal with the bad market environment and obtain the maximum profit of enterprises,we should adopt the appropriate enterprise cost management method,help enterprises to carry on the internal management,and find a better production and operation mode.Runze Silicon Carbide Co.Ltd.is a company specializing in silicon carbide smelting small and medium enterprises.For a long time,the traditional enterprise cost control model has been used,and there are some problems,such as the lack of strict cost control,the incomplete cost budget process,and the low consciousness of personnel management and control,product quality can not guarantee and other consequences,resulting in the company’s competitiveness is greatly weakened,can not compete with other companies in the industry.Based on the target cost method,this paper puts forward the improvement strategy for the cost control of runze Silicon Carbide Co.Ltd..Firstly,the target cost method is introduced to collect the historical cost data of the company and formulate the cost control target according to the development needs of the company.Secondly,we will improve the company’s cost budgeting system,at the same time,strengthen the communication and cooperation among various departments in the cost budgeting process,and make up for the deficiencies in the original preparation process,make thecompany cost budgeting more balanced and scientific.In addition,optimize cost supervision and product quality control.On the basis of reasonable cost control,we should pay more attention to product quality supervision.The determination of target cost needs the enterprise to sum up in practice,find out the problem,adjust constantly,in order to be more practical.Finally,through the establishment of assessment mechanism,to strengthen the sense of responsibility of staff,so that each staff in their respective areas of work can be independent cost control,the concept of cost control will be deeply rooted in the hearts of the people,to do from the system to the staff all-round cost control.The improved strategy of this paper is helpful to provide the necessary theoretical analysis basis for the cost control of Runze company.Through the above optimization of the company with the target cost method,the company’s cost budgeting system is more specific,the difference rate between the budget and the actual cost can be reduced to a reasonable range,and the company’s actual cost expenditure can be greatly reduced,internal and external supply chains are more closely linked.To a certain extent,it is beneficial for the company to improve work efficiency,improve product quality,shorten the delivery cycle,and better meet the market demand of silicon carbide.In the long run,help the company improve product competitiveness,in the fierce market competition and development to occupy a more active position,better improve corporate profits.