Research On Supply Chain Cost Accounting And Control In Thin Film Solar Energy Manufacturing Industry

In recent years,the global photovoltaic industry continues to rise steadily.The new installed capacity of the global photovoltaic power generation market has reached a new high,and China has become the largest photovoltaic market in the world for three consecutive years.Thin film solar energy technology,which is called the second generation solar energy technology,is the development direction of solar energy technology,because of its low material consumption,high theoretical efficiency and high process integration.However,at present,the market position of thin film solar energy is at a disadvantage compared with crystal silicon.The main reason is that after the new policy of low cost competitiveness,the silicon industry has entered an era of low profit,and the film industry is facing greater market competition pressure.In addition to looking for market differentiation competition,cost control is particularly important and almost becomes the key to the survival of thin film manufacturing enterprises.However,the traditional cost management method has not been adapted to the current competition in the solar industry.It has obvious defects and is limited to the cost accounting and control of the enterprise itself,ignoring the cost management effect brought by the win-win situation and cooperation in the upper,middle and lower reaches.Therefore,the enterprise cost management has been extended to the whole supply chain,and has become a systematic,scientific and lean advanced cost management concept-supply chain cost management.The core of supply chain cost management lies in the cost accounting and cost control of supply chain.It is a kind of adaptability change that traditional cost management makes in response to the global competition environment,and the inevitable trend of the development of modern cost management.Will become the enterprise realizes the profit and obtains the competitive advantage the innovation breakthrough.By combing the documents,applying the theories of supply chain cost management,supply chain cost accounting,supply chain cost control and so on,this paper combines the financial accounting system of enterprises in our country,and on the basis of not modifying the current financial accounting system of enterprises,The cost accounting system of thin film solar energy manufacturing industry is constructed,which includes purchase cost,production cost and sales cost.Then through the analysis of a large number of cost accounting data of a thin film solar energy manufacturing enterprise,it is found that the problems existing in the purchase cost,production cost and sales cost of the current enterprises,according to the problems found,Combined with the authors many years of practical work experience,the author puts forward the goal and achievement of speeding up the localization of materials,reducing the cost of R&D and design,and improving the purchase volume and cost reduction in terms of purchasing cost.In the aspect of production cost,this paper puts forward the aim and achievement of improving equipment output rate,reducing cost and depreciation cost of production equipment domestically,establishing energy consumption standard and s0 on.In the aspect of sale,some measures such as paying attention to after-sale cost,making cost budget scientifically and reasonably,controlling storage cost effectively and so on are put forward.The model of supply chain cost accounting in thin film solar energy manufacturing industry,and the problems,methods and strategies of supply chain cost control are of practical significance in this paper.