Study On The Cost Management Of LNYZ Company Shenyang Central Post Office

Since the establishment of the post office from the Qing Dynasty,China Post has experienced more than 120 years of ups and downs.It is a truly century-old enterprise with a long history and heavy culture,carrying the mission of the world and providing universal service to people.However,in recent years,the logistics and delivery industry has mushroomed and developed rapidly,and the market share of postal enterprises is facing great competition.In order for a company to achieve sustainable development,on the one hand,it should increase its revenue while on the other hand,it should lower its costs.Only by managing costs and doing a good job of budgeting can we find ways to reduce costs and maximize corporate profits.As a subordinate unit of LNYZ company,Shenyang Central Post Office takes on the sorting and transportation of mail in and out of Liaoning Province.The mail processing costs account for 80%of the total postal processing of LNYZ company.Therefore,the cost of the Shenyang Central Post Office is crucial.However,at present,there are still many problems in the cost management work of the Shenyang Central Post Office,which hinders the development of the enterprise.Firstly,this article takes the Shenyang Central Post Office as an example to explain the status of its cost management.Secondly,it analyzes the existing problems and reasons of the cost management of the Shenyang Central Post Office.The overall problem with the cost management of the Shenyang Central Post Office is to determine the overall budget according to the budget targets promulgated by the provincial branches without the internal budget management system of the unit.First,the cost planning and budget issues.Budget did not reach the department,the preparation of the budget method is not reasonable.The second is in cost accounting and control issues.Indirect cost sharing data is not accurate;cost control is not implemented in the department,the lack of links,the object is not comprehensive,the warning method is not perfect,there is a lag;low equipment utilization cost depreciation waste.Third,the cost analysis and assessment issues.Cost analysis system is not complete,the method is not comprehensive,the standard part of the cost analysis of the benchmark there is irrationality;cost assessment did not work in place;cost assessment indicators are not comprehensive;incentives are not perfect,poor staff enthusiasm.Finally,according to the reasons for the existence of the problems,we propose improvement strategies and suggestions respectively.Through sorting out the problems existing in the cost management process of the Shenyang Central Post Office,the direction of improving the cost management of the Shenyang Central Post Office is clarified,which provides guidance for the managers to comprehensively raise the cost management level and increase the market share.