Study On Period Cost Control Of State-Owned Manufacturing Enterprise B Company

In terms of the external environment,in the first half of 2020,a sudden epidemic of a new crown swept the world,which had an important impact on the social and economic development of human beings.China’s tourism,catering,auto parts and other industries were hit hard,as auto parts production of enterprise B is also inevitable.That,coupled with the recent surge in the price of Non-ferrous metal,a key raw material for auto parts makers,has led to a sharp rise in costs for manufacturers.From the internal factors,as a traditional state-owned enterprise,B enterprise has a single product,a small scale of operation,rigid costs must be incurred,the operation and management mode is relatively backward,and the proportion of expenses in the period is higher than the average level of the industry.In addition,due to historical reasons,enterprises have to bear high interest-bearing liabilities and discount costs every year.Due to the country’s six technology transformation,technology development costs also account for a higher proportion,the company is facing a greater period of cost control pressure.Therefore,the comprehensive enterprise faces the internal and external environmental factors,the Enterprise has the unprecedented special external environment and the competitive pressure.The development situation becomes extremely Stern,the profession competition is more intense,strengthens the internal cost expense management,reduces all expense expense expense to appear especially important.However,in the practical process of cost management in B enterprise,the consciousness of period cost control is weak,the control of manufacturing cost and period cost is not integrated,and period cost control does not play its due role.The bad situation of cost and expense management "should be controlled but not controlled,controlled but not effective" has directly affected the operating efficiency and benefit of the enterprise.In order to avoid such consequences,enterprises should improve the level of decision-making of leaders,balance the control of manufacturing cost and period cost,and actively carry out cost-reducing,cost-reducing and benefit-increasing activities,so as to promote the management of enterprises and improve the operating situation.In this paper,"B auto parts production enterprises during the cost control case study",according to the "theory review,analysis of the status quo,find problems,solve problems" logical thinking.This paper is divided into four parts according to the application guide of enterprise operation and management ——--The control of expenses during the period,the first part of the paper introduces the background and significance of the research,the domestic and foreign research status of the period cost control theory,the content and methods of the research,as well as the innovation and deficiency of the research;The second part of the article introduces the related theories of period cost control,from period cost to period cost control,as well as the related policies of the period cost control of the automobile parts manufacturing enterprises,firstly,it introduces the general situation of B auto parts manufacturing enterprises,including brief introduction,organization structure,economic index and so on,and analyzes the current situation of B auto parts manufacturing enterprises period cost data,including trend analysis,structural analysis,Industry Comparative Analysis,and then from the authorization of approval,budget control,implementation control,assessment and analysis of the status of b enterprise during the cost control,the fourth part of the article mainly points out the countermeasures and suggestions to improve the period cost control of B auto parts manufacturing enterprise.The research on period cost control of automobile parts manufacturing enterprises in this paper can help the period cost control theory more complete and mature,help B enterprises standardize management,and complete the third start-up for B enterprises,to double the efficiency and benefit of scale.The innovation of this paper is mainly reflected in: First,the research object,this paper is more targeted,the entire auto parts industry during the period of cost management and control research more,however,there are few studies on the period cost control of a typical auto-parts manufacturer in the auto-parts industry.Second,from the perspective of modern management accounting,this paper combines the concrete theory of period cost control with the practical case of B enterprise,it deeply reveals the status quo and problems of the cost control in the period of b enterprise,and all the financial analysis data of B enterprise are up to date and the most comprehensive.Finally,the author puts forward some pertinent opinions and suggestions according to the problem orientation.Third,the research tools,this paper to B enterprise period cost control case study analysis,referred to the use of modern management accounting tools,such as period cost control budget management,the flexible budget grant rules and mechanism of period cost control,the relationship between period cost control and enterprise strategy,the cost driver of period cost control and so on.