| In recent years,the country has put forward the overall development goal of supply side reform,bringing more opportunities for the development of various industries,which also brings more challenges to urban construction and development.As a derivative industry of the construction industry,the concrete manufacturing industry is the main aspect of the material supply of the construction industry.Although social development brings development opportunities to the concrete manufacturing industry,it also brings great pressure.The high management cost of concrete production enterprises and the large impact of seasonal changes on materials are the main problems restricting the development of enterprises.Therefore,from the perspective of "throttling",improving the cost management ability of production enterprises and improving the efficiency of resource allocation are the main problems that enterprises will face in the future.This article combines the relevant theories of cost control to analyze the current situation of company production cost control.It is found that there are problems in the company’s production cost control,such as significant increase in material expenditure,continuous increase in labor costs,and a large proportion of management expenses.The reasons for these problems are: unscientific production material planning,non-standard labor cost control,and imperfect use of fixed expenses.By designing a survey questionnaire,using factor analysis to calculate weights,and using grey prediction method to analyze the key points of the company’s production costs,we first identify the indicators for cost control,use the GM(1,1)model to predict the company’s production cost control indicators,determine the company’s production cost control indicators and key points,and propose countermeasures to solve the production cost control problems of Company D based on the analysis results,One is to improve the institutional construction of production cost control;The second is to optimize the material procurement process;The third is to improve labor cost management methods;Fourthly,we need to strengthen the control of management costs;The fifth is to reduce waste in the production process.By studying the problems in cost control of D concrete production company,theoretical support is provided for the overall development and efficiency improvement of the company,more scientific and effective practical experience is provided for the improvement of the company’s cost control ability,and more practical basis is also provided for cost control of other enterprises in the industry. |