Research On Cost Control Of A Company

Since 2003,China’s small and medium-sized manufacturing industry has been facing more and more problems,such as the decline of the demographic dividend,the rise in raw material prices,the influx of a large number of foreign enterprises leading to increased competition,the decline of the manufacturing industry as a whole,and so on.In this context,the profit margin of small and medium-sized manufacturing industry is getting smaller and smaller,and the operation is becoming more and more difficult.At the same time,there are many problems in the process of small and medium-sized manufacturing industry’s own operation,such as the outdated cost control method,which still increases profits by unilaterally reducing costs.These problems are not conducive to the realization of long-term profit objectives of enterprises.Therefore,improving the level of cost control is an effective measure for small and medium-sized manufacturing industry to get out of the predicament.This paper chooses A company as the representative of small and medium-sized manufacturing enterprises,which has practical significance for cost control of A company and similar enterprises.Firstly,through reading a large number of documents,this paper summarizes the current status of cost control and cost control theory in SMEs and SMEs,analyses and summarizes the more successful experience in manufacturing cost control,and provides theoretical basis and experience for the construction of cost improvement programs suitable for A company;Secondly,by investigating the operating status and cost control background of A company,it is found that there are some problems in the cost control of A company,such as high total operating cost,low efficiency of labor input and output,inaccurate feedback of cost information,and lack of system in the formulation of labor standard cost;Then,based on the analysis of the causes of the problem and the actual situation of A company,the improvement scheme of cost control is designed,which mainly includes:determining the cost control target based on cost budget,establishing the cost control system of the design link and scientifically determining the purchase quantity of raw materials,establishing the cost control system of the procurement link and implementing various procurement systems,making product cost accounting detailed and improving existing work report and so on;Finally,in order to promote the implementation of the improvement plan,relevant supporting measures are put forward from the aspects of cost evaluation reward and punishment mechanism,cost control awareness,cost control participation and cost informatization.