Research On Cost Control Of Z Company In Transition Period

The agricultural issue has always been a major issue of national concern.In recent years,the Central No.1 document pointed out that it is necessary not to relax on food production.As one of the material foundations of agricultural production,the use of fertilizers is undoubtedly crucial in China's food production.With the development of society,people no longer only have requirements for food production,and pay more and more attention to environmental protection.The development trend of fertilizer industry is inseparable from high efficiency and environmental protection.In such an environment,Z Company,the main manufacturer of tobacco,has to transform its business and try to expand the agricultural fertilizer sector to obtain more profit growth points.At the moment of fertilizer homogenization,Z company currently the cost control management model adopted has obvious extensive features,so this cost control management model obviously has no adaptability to the future development needs of the enterprise,so the research on such enterprises is typical,and the paper Research has the practical significance of helping such enterprises do cost control management.The specific research object selected in this paper is Z company,and the cost control situation of Z company is taken as an example for analysis.Firstly,it combs and expounds the current status of research cost control and management issues at home and abroad,and discusses the concepts and theories related to cost control.Secondly,it makes a basic analysis of Z company itself and its competitors and market conditions,using cost control theory.And the concept of the Z company's cost control analysis,from the procurement,production,sales and other links to analyze the problems of Z company's cost control,and analyze the reasons for its occurrence;finally,from the existing problems,for the existence of Z company Specific problems have been put forward to target cost control countermeasures,that is,to build a special target cost system,use the target cost method to achieve the goal of reducing production costs;second,to improve the procurement process,while controlling procurement costs;third,to optimize the sales model appropriately;the fourth is to build a sound capital cost control system;the fifth is to raise the cost awareness of employees;the sixth is to strengthen financial cost analysis;the seventh is to improve thecost responsibility system;the eighth is to strengthen the supervision and management mechanism.This paper strives to enhance the cost control of Z company by means of the implementation of the above measures,so that Z company can seize the advantage in the fierce cost competition,and then provide reference and enlightenment for the same type of enterprise to achieve cost control objectives.