Research On Production Cost Control In Polyester Film Enterprise

Polyester film is a kind of macromolecule plastic film made by polymerization of polyterephthalic acid and ethylene glycol,colorless and transparent,with good toughness,high temperature resistance and environmental protection.2015 years later,the polyester film industry in China due to the lack of production of high value-added products production technology and the development of special raw materials,low-end products of excess and high-end product supply,the industry as a whole capacity far exceeds the actual market demand,anti-dumping actions intensified the international market,exports plummeted,each enterprise is in the midst of the fierce homogenized competition.In the case that the external environment cannot be changed,it needs to be realized through the internal cost control of the enterprise.In accordance with the overall idea of "relevant theoretical research--finding problems and causes of production cost control--proposing solutions",this paper firstly states the research background,significance,method and content of cost control.Secondly,the research status and relevant theoretical literature of cost control at home and abroad are reviewed.Then,based on this,taking polyester film enterprise W company as the research object,combining with the production costs of the enterprise in the production process,this paper elaborates on the actual situation and existing problems of production cost control of W company from the financial perspective,and analyzes the reasons for these problems.Finally,under the guidance of activity-based costing method and other relevant theories,this paper proposes an excellent solution to reduce production cost and realize enterprise income for the production cost control problems existing in W company.By analyzing the problems existing in the production cost control of W company and proposing solutions to the problems,W company can control the production cost in the severe living environment and conduct production and operation in a way lower than the cost of competitors,which is conducive to improving the competitiveness of W company and promoting its sustainable development.In addition,it is hoped that the research and discussion in this paper can become an effective case to study the cost control in the production process of polyester film enterprises,so as to promote the sustainable development of China’s polyester film enterprises.