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Research On Problems And Countermeasures Of Cost Management In SZ Company

Posted on:2020-03-22Degree:MasterType:Thesis
Country:ChinaCandidate:Y YangFull Text:PDF
GTID:2439330602963566Subject:Accounting
Abstract/Summary:PDF Full Text Request
At present,the interoational economic situation is constantly changing,economic globalization is strengthening,and China's manufacturing enterprises are leading the key nodes of internal management reform.The competition among global enterprises is becoming more and more fierce.Many industries have entered a low-profit era,and profit margins have become very limited.In order to establish and develop in the fierce competition,the cost management of enterprises becomes more and more important.Especially for the manufacturing industry,the cost advantage often becomes the core competitive advantage of a company.It can be seen how the manufacturing enterprises choose the appropriate cost.Management method reform is the key to its survival and development.For example,the target cost management method with Chinese characteristics represented by Handan Iron and Steel,but many small and medium-sized enterprises still adopt the traditional cost management method.The cost management concept is relatively old and difficult to The eompany's long-term business strategy provides support and is not able to adapt to the cost management requirements of today's buyer market.Therefore,for small and medium-sized manufacturing enterprises,in order to achieve long-term survival and development,it is necessary to transform the cost management concept,introduce new cost management methods,and explore a cost management model suitable for itself.The article first expounds the research background and significance,summarizes relevant literatures at home and abroad,then summarizes the theoretical basis of target cost management and product life cycle.Finally,taking SZ company as an example,it expounds the problems in cost management.The analysis proposes the solution to.the target cost management method from the perspective of product life cycle,and extends the scope of cost management in the value chain of the product.The target cost is the management direction throughout the product life cycle,forming a multi-level The cost management system maximizes the space for reducing the cost of the enterprise,thereby realizing the improvement of the economic benefits of the enterprise and providing strong support for the long-term strategic development of the enterprise.The competition among manufacturing enterprises is essentially cost competition.Therefore,the level of cost management is of great significance to the enterprise to improve economic efficiency.The target cost management method can not ouly compensate the cost of the product,but also the More comprehensive management and control of the cost of the product will help the company to maximize the space for cost reduction and maximize the economic benefits of the enterprise.
Keywords/Search Tags:Cost management, Small and medium-sized manufacturing enterprises, Target cost management, Product life cycle
PDF Full Text Request
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