Research On Cost Management Of Whole Process Of Non-operating Assets Of State-owned Enterprises

This paper takes the non-operating assets of the state-owned enterprise "three supplies for one industry" as the research subject,starting from the introduction of policy background,project progress and work flow,starting from the whole process cost management needs,drawing on relevant research results at home and abroad,choosing based on mature theory,from the perspective of cost management,to determine the content of research and analyze the feasibility of cost management.State-owned enterprises “Three supplis and one industry” refers to water supply,power supply,gas supply(heating)and property management in the family areas of employees of state-owned enterprises.Enterprises undertaking social functions “small but complete,large and comprehensive” are issues left over from the planned economic system.These non-enterprise functions consume a lot of enterprise resources and energy,increase operating costs,and make state-owned enterprises struggle in the growing market competition.The “three supplies and one industry” project of non-operating assets of state-owned enterprises started in the middle of the country with Beijing as an example.The total area of the project is between 75 million to 90 million square meters.The number is huge and the situation varies from project to project.There are many problems left over from history,the composition of personnel,the distribution of property rights and the level of service are uneven.Relevant information is scarce,and there is a huge gap in the level of managers.Combined with the whole process of receiving,management,operation and disposal,there are few examples.In view of the existing difficulties,through the analysis of the reasons,it can be concluded that enterprises must start with the establishment of organizational structure,process setting,full staff management consciousness,especially cost consciousness,through the top-down way,through the data accumulation and analysis of the whole process activity cost,the fine management can be embodied in the actual work.In the discussion,mature theoretical knowledge such as cost management,process re-engineering,value chain,activity-based costing are used to integrate the actual business promotion of receiving projects,and to improve the whole process activity-based costing with the actual application and process control,so as to further improve the work efficiency and service of Beijing non-economic "three-supply-one-industry" enterprises,so as to achieve "management start,affordable".The objective is to provide support and help to solve the whole process cost management of "three supplies and one industry" project,and provide a feasible way of thinking and cost control method.At the same time,some suggestions are put forward to optimize the cost management of state-owned enterprises.