| Since 2003,China’s small and medium-sized manufacturing industry has been faced with many challenges,such as the decline of market share caused by a large number of foreign companies competing for the market,and the decline of the overall benefit of the whole manufacturing industry caused by the inevitable fading of demographic dividend.In particular,in the past two years,due to the impact of the epidemic,the survival of small and medium-sized manufacturing industry has become increasingly difficult.The original sales channels have been cut off,and the increase of logistics and labor costs has reduced the profit margin to almost nothing.This paper uses literature review method,field investigation method and case study method to conduct an in-depth study on the cost management of HX manufacturing enterprises.First of all,by reading a large number of relevant literatures from various channels,this paper summarizes the research status of cost control methods at home and abroad,laying a theoretical foundation for the following analysis.Then to HX company operating and business processes are introduced,the proofing cost,procurement,production,sales and auxiliary problems existing in the cost management stage,the main problem including proofing stage precipitation low efficiency,supplier management,procurement cost is imperfect and so on,and further to dig the company from the perspective of business process in the cause of the problems of the four stages.Finally,aiming at the problems of cost control recommendations corresponding optimization measures,countermeasures including set up product history and budget cost file,make raw material procurement system,strengthen the supplier management,and other aspects,and in order to ensure the improvement scheme can be relatively smooth implementation,in terms of strategy,thoughts and information technology security measures are put forward.Research and innovation on cost control of HX Company based on business process perspective can not only enrich the theoretical research results of cost control of small and medium-sized manufacturing industry,but also provide reference for the cost control practice of small and medium-sized enterprises. |