A Research On Material Cost Management And Control Of Manufacturing Enterprise

In recent years,with the development of global economic integration to the manufacturing industry in our country are of great development,but because the market factors such as the development of economy,our country manufacturing industry also has the very big disparity with the foreign developed countries,the cost of manufacturing enterprise,the enterprise to achieve business objectives,implement management policy,decision has brought some challenges.Taking manufacturing enterprise A as an example,this paper analyzes every link that affects material cost control of manufacturing enterprise A,aiming to find out the key influencing factors that affect material cost control,and then propose effective control Suggestions to reduce material cost.Manufacturing enterprise A is A high-tech enterprise producing special equipment.In recent years,with the increasing market competition,the product cost has always been kept at A high level,which makes the production and operation of the enterprise face great challenges,and it is urgent to vigorously implement the cost reduction plan.In terms of the product cost composition of the enterprise,the material cost accounts for more than 70% of the manufacturing cost,which plays A decisive role in the cost reduction of the enterprise.At first,this paper adopts literature analysis method for collecting and organizing the literature,by using related theories and methods of controlling the cost of materials,in combination with the practical situation of enterprise’s material management,using the study concluded that the key factors influencing the enterprise the cost of materials,finally combined with the case method,carding and research A manufacture enterprise material management status and existing problems,and stand in the perspective of financial cost management were analyzed,and the effects of raw materials procurement procedures,using the link and the present situation of warehousing link cost control,find the current raw material cost control and management of A manufacturing enterprise,the problem existing in To improve the cost control method of the relevant factors affecting the cost of raw materials,and put forward the improvement and countermeasures.Based on purchasing management of procurement staff configuration,comb procurement process,procurement control,supplier management and purchasing price control activities related to management,in the process of production cost accounting norm management,material management,production cost control,quality cost control and so on,set the safety stock in the inventory management,warehouse management link implement lean management,strengthen the clearing inventory work and inventory backlog of material,in the aspect of information construction and supply chain modules into the industry such as wealth,strengthen material cost calculation ability,establish and perfect the system of the cost of materials related measures,such as Finally,a set of material cost control system suitable for enterprises can be formed to achieve the purpose of reducing the material cost of enterprises,so that enterprises can maintain the competitive advantage of low cost in the market competition,and at the same time,it can also provide reference for other manufacturing raw material cost control.