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Research On Cost Control Of SX Supervision Company

Posted on:2021-01-03Degree:MasterType:Thesis
Country:ChinaCandidate:Y C LiuFull Text:PDF
GTID:2392330602480469Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the reform and opening up,China 's economy has developed rapidly,and fees from all walks of life have continued to rise.However,the fees charged by supervision companies have remained the same.Excessively low supervision fees have made corporate profits lower and lower,leading to the difficulties of enterprise operations of the supervision.After the 13 th Five-Year Plan,the compulsory supervision system was gradually abolished,making the development of supervision enterprises even worse.For the supervision enterprises,the entire industry relied too much on the compulsory supervision system in the past,and the enterprises paid serious attention to the service cost,which caused a serious lack of cost control.In the face of strong competition pressure,supervision companies must employ new management methods.With the same income,outlay is an important determinant of the company's core competitiveness.As a member of the supervision industry in Shanxi province,SX supervision company is mainly engaged in supervision services of construction in Taiyuan.The managers are aware that cost control is essential to the development of the company.Therefore,strengthening cost control has become the key to the management of SX supervision companies in recent years.On the basis of reviewing the literature on cost control and target cost method of the supervision enterprise,this article uses relevant theories to analyze the actual situation and financial data of the SX supervision company,and proposes the company's cost accounting system,labor costs,instruments and equipment and locations problems in supervision cost and other aspects.After conducting field investigations,it was found that the target cost method has strong applicability in the SX supervision company.Therefore,this article cuts in from the perspective of the target cost method,he target cost is set scientifically and reasonably on the type of supervision services of the SX supervision company,and the cost difference before and after the implementation of the target cost method is analyzed by designing the target cost system for the SX supervision company.Subdivision is conducive to the allocation and attribution of liability for cost overrun differences.Through the analysis of this article,this is determined that the application of the target cost method can effectively reduce the cost and raise the economic benefits for the enterprise;the target cost control can lift the overall management level of the enterprise;the target cost management can clearly reveal identification and attribution of cost differences,and plugging loopholes in a timely manner,is a cost control of the whole process,and can also make cost control countermeasures according to the cause.It is hopeful that through the research in this article,it can provide useful help for the cost control of SX supervision company and supervision industry.
Keywords/Search Tags:Supervision Enterprise, Supervision Cost, Cost Control, Target Cost Method
PDF Full Text Request
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