Research On Cost Control Optimization Of Y Technology

In recent years,due to the changes of economic development environment,the competition among shipbuilding enterprises has become increasingly fierce.The yacht products produced by different shipbuilding enterprises have strong homogeneity,which makes the competition among shipbuilding enterprises focus more on cost control.The cost determines the quality of the product price and the competitiveness of the brand in the market to a certain extent.Therefore,effectively controlling the cost of enterprises is of great significance for shipbuilding enterprises to realize fine management,enhance their competitive advantage and ensure their sustainable development.Taking Y,a large shipbuilding enterprise,as an example,this paper studies the cost control of Y technology company by using the cost control theory,combined with the current mainstream methods of cost control,and according to the logical ideas of finding problems,analyzing problems and solving problems.The cost of Y technology company is mainly composed of direct materials(24.63%),direct labor(16.38%),manufacturing expenses(20.36%),management expenses(15.26%),sales expenses(12.97%)and financial expenses(10.4%).Through the financial data and field investigation in recent three years,such as the lack of perfect quota standard,low utilization rate of raw materials,aging of production equipment and failure of cost assessment,in the aspects of post division and authorization approval,cost budget control,cost execution control and cost analysis and assessment.Combined with the actual situation of Y technology,this paper puts forward specific measures to improve the utilization rate of raw materials and the use efficiency of equipment,improves and supplements the existing cost assessment system of Y technology,and puts forward corresponding guarantee measures to ensure the effective implementation of the above measures,hoping to provide some help for Y technology to realize effective cost control,further improve the competitiveness of enterprises and ensure the development of enterprises.