Research On Production Cost Control Of SX Company

In recent years,China has introduced new policies to support small and medium-sized manufacturing enterprises.The increase in the number of such enterprises has greatly accelerated the development of China's overall economy.However,the production cost of such enterprises generally reaches 75%or higher of the product cost,which is due to some urgent problems in the production cost control of enterprises,such as the imperfect cost control system and backward cost control concept,which more or less hinders the development of enterprises.The core business of small and medium-sized manufacturing enterprises is production,so strengthening production cost control is the top priority of this type of enterprises to improve economic efficiency and develop steadily.SX company,as a small and medium-sized manufacturing enterprise,has been developing well in recent years,but there are always some problems in production cost control,so this paper takes this company as the research object for analysis.This paper consists of five parts:the first part is the introduction.This paper mainly expounds the research background and significance,the research status at home and abroad,the research content and research methods,and the innovation points of the paper.The second part is related theory of production cost control.This paper mainly expounds the meaning and composition of production cost,the meaning and content of production cost control,and the active-cost method of production cost control.The third part is the current situation of production cost control of SX company.This paper mainly expounds the introduction,organization structure and production process of SX company,production cost composition and characteristics of SX company,and production cost control.The fourth part is the problem and cause analysis of SX's production cost control.It mainly reveals the problems of weak control of raw material procurement,difficult labor,low utilization rate of production equipment and backward management of kinetic energy,and analyzes the reasons.The fifth part is the countermeasures to improve SX's production cost control.On the basis of the reason analysis,the paper puts forward the Suggestions of perfecting the material purchasing procedure,establishing the supplier evaluation system,attaching importance to employee training,strengthening the maintenance of production equipment and introducing activity-based costing to control production cost.It is hoped that the research results of this paper can serve as a reference for SX company to do a good job in production cost control and enable the company to develop better.At the same time,we also hope to provide new ideas and methods of production cost control for medium and small ceramic manufacturers.