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Research On The Cost Control Problems Of S Enterprise

Posted on:2019-10-31Degree:MasterType:Thesis
Country:ChinaCandidate:K QinFull Text:PDF
GTID:2439330614961000Subject:Business Administration
Abstract/Summary:PDF Full Text Request
Cost control is a basic work in the production and operation management of enterprises.As a big country in traditional manufacturing industry,the current cost problem has become an important part of the quality of enterprise operation.With the rapid development of the economy,market demand is also more refined,which makes enterprises pay more attention to upgrading and upgrading products.At the same time,the cost of the whole enterprise is no longer limited to the manufacturing process.Traditional cost accounting methods and cost control methods can not adapt to the cost control of current manufacturing enterprises.For modern enterprises to achieve maximum profit objectives and enterprise value,gain competitive advantage,the establishment of a scientific and reasonable cost control system has a great role in promoting.Based on this,this article studies the S enterprise.On the basis of referring to the relevant concepts and theories of cost control both at home and abroad,according to S enterprise financial information and field survey,this article analyzes the current situation,business process,financial situation and cost control status of S enterprises,and finds out the drawbacks of cost control in every link,mainly including the high cost of the purchase of raw materials,the imperfect management system of the stock,the waste of the material in the manufacturing link,the inaccurate accounting of the cost of manufacturing,the high cost of logistics transportation and installation and so on.It is difficult for enterprises to control cost effectively through effective coordination.For factors affecting the current situation of cost control,this paper carries out a comprehensive analysis.Mainly through the management of the cost of finance,this paper uses the activity-based costing to improve the accounting system,and introduces the value chain theory to improve the cost control process,so as to effectively solve the problem of cost control.At the same time,for the problems that may be encountered in the cost control of S enterprises,this paper explains and puts forward relevant countermeasures,so as to ensure the smooth development of enterprise cost control.
Keywords/Search Tags:Cost control, Activity-based costing, Value chain
PDF Full Text Request
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