Research On Cost Control Of A Construction Materials Enterprises In Transition

Since China’s reform and opening up,the rapid economic development has driven the development of the enterprise,with the change of the domestic and international environment,resources,environmental protection,labor protection and other conditions change,enterprises in labor,energy transportation,environmental protection and other aspects of the huge investment in enterprise cost rise,the enterprise faces the hitherto unknown pressure of high cost.At the same time,as the competition among enterprises is becoming more and more fierce,more and more enterprises will expand their market share by price war,so as to seek a place in the market competition.These factors make the enterprise profit space more and more small,the products are homogeneous,enterprises should improve their profit margins,to seek survival and development,effective cost control must become a priority among priorities of enterprise management.Since 2009,affected by the global economic crisis,the domestic central air-conditioning market downturn,A building materials enterprises although the annual output has increased,but sales income is not as good as before,corporate profits continued low,profit margins continue to shrink.Facing the complex economic environment,the traditional cost control system of A building materials enterprises have been inadequate,defects are-obvious: mainly reflected backward in the traditional cost management concept,lack of strategic vision;the traditional cost control is the main production process within the enterprise,pay attention to the production process cost control and afterwards cost accounting;the traditional cost management system is difficult to meet mufti objective requirements.Whether from sales,R&D technology,production processes,logistics or administrative links exist certain problems,so the overall cost management,emphasizes the entire process of cost management,the future needs of the more suitable for the development of enterprises.Using the theory of cost management and research,system analysis and A building materials enterprise cost management research on the status quot and existing problems,put forward the optimization scheme of the company cost control,hoping to strengthen cost control management,correct calculation and reduce the production cost to play the role of A in building materials enterprises,so as to gain a foothold in the central air conditioning the increasingly fierce market competition,help the company to gain more market share,so as to realize the healthy and sustainable development.