Research On Production Cost Control Of DN Company

With the development of Chinese economy people's living standards are improving.China's manufacturing industry is developing rapidly.The beverage industry benefit from the application of various kinds of automation technology.To meet with customer demand for diversification products,Enterprise tend to introduce complicated technology and advanced equipment,it must increase the investment cost and operation cost of the enterprise.With the increase competition of beverage industry,the coming of the era of meager profit of the industry is accelerated.For help enterprises to reduce costs,In this paper,I aim at the production cost of DN company control as the research target,through the analysis of the company's cost of production,After giving the company's past each cost data a comprehensive analysis,I find out the main problems of enterprise production cost control,including material cost control,payroll cost,depreciation and maintenance costs control,others cost control.By comparing the other five mature factory's cost,I use the survey method,case study method and in-depth interview method to compare the detailed analysis of a problem and research,exploration,put forward to reduce material loss and labor costs,maintenance costs and the depreciation and others management cost,and get some feasible way to help the DN company to control the cost of production quickly and effectively.The main characteristic of this paper is through the detailed production and financial data,through standard-based management,found that the space of cost control,effective combination of standard cost method and the activity cost method,reduces the production cost as much as possible.Hope that the results of this study can be applied to DN company's cost control,to help the grass-roots staff establish cost awareness,improve the cost management ability of junior staff,also let and mid-level managers pay more attention to operation in the whole process of the production cost control,to improve the company's production cost control.At the same time also hope that this article can provide reference for the same industry production cost control.