Research On Cost Control Of D State-owned Heavy Machinery Manufacturing Corporation

As a "mother machine" manufacturing industry of the national economy,heavy machinery manufacturing industry not only plays an important role in the development of national economy,but also represents the country’s industrialization level and comprehensive national strength.In China,as the industry leader,state-owned enterprises are in a leading position and lead the development direction of China’s heavy machinery manufacturing industry.As an important pillar of the market economy,state-owned enterprises are the backbone to promote the adjustment of the national economic structure.They need to adapt faster and better to the current new economic normal.However,after decades of development,due to its special historical background and development history,China’s state-owned enterprises have various problems,such as redundant burden,insufficient incentive for senior executives and so on.These problems in turn restrict the healthy and development of state-owned enterprises.High quality cost control is the basis for good economic benefits.If the cost control work is not done well,it will have a great impact on the profits of enterprises.Especially when the current internal and external environment is not ideal,if enterprises want to achieve better development,on the one hand,they should rely on improving their innovation ability and improving the competitiveness of products.they should proofread the concept of cost control,create an effective cost control mechanism and do a good job in cost control.In recent years,state-owned enterprises have been undergoing continuous market-oriented reform,and their management and operation are constantly improving.However,some state-owned enterprises have some characteristic problems that other enterprises do not have,such as the human cost caused by administrative intervention or policy reasons,the increased cost of performing social responsibility,and the intervention of superior management departments or superior group companies in operation and management,As a result,some cost control measures of the enterprise cannot be fully implemented and need to be changed.The existence of these special factors is more complex than the cost control of state-owned enterprises.This paper selects the state-owned heavy machinery manufacturing enterprises as the research object,takes D corporation as an example,fully combines the cost control methods,and studies the problems and optimization strategies of the state-owned heavy machinery manufacturing enterprises in cost control.This paper first introduces the current situation of cost control in D corporation,and then makes a detailed analysis on the specific problems and causes of cost control in D corporation.Finally,combined with the current actual situation of D corporation,mainly from the perspective of the overall value chain,this paper puts forward some suggestion to control costs and improve enterprise profits from many aspects.The research of this paper is conducive to promoting the cost control of D corporation,and also has a certain reference significance for the cost control of domestic enterprises in the same industry with similar background.