With the rapid development of economy,the fierce market competition and the impact of the Internet on the media industry,the cultural media industry is facing multiple challenges,most of the enterprises in order to survive and develop,continuous innovation and breakthrough to enhance their competitiveness.However,in the face of such a situation,most media enterprises are still used to the cost control model suitable for manufacturing enterprises.The traditional extensive cost control method alone is no longer suitable for the customized production model of today’s media enterprises,can not meet the needs of their own management.D Company is a cultural media company,the company’s original cost control methods have been unable to keep up with the company’s pace of development.Due to the rising price of materials in recent years,more and more media companies to participate in the competition,optimize D Company’s cost control is imminent.Therefore,the D Culture Media Company cost control optimization research,is a very practical significance topic.Firstly,this paper sorts out the research achievements of domestic and foreign scholars on cost control,and expounds the related concepts and theoretical basis of cost control.Secondly,it analyzes the current situation of D Company’s control,analyzes the cost structure of the company,and combines the industry characteristics of D Company as a cultural media enterprise,it is found that D Company has some problems,such as imperfect cost control system,extensive cost control form,defects in cost control process,weak subjective initiative ability of employees,and defects in value chain management.Then,the importance and feasibility of implementing optimization measures are expounded,and based on the problems found,the optimization measures are put forward one by one to D Company’s cost control direction.Finally,in order to ensure the effective implementation of D Company’s cost control optimization measures,further proposed D Company’s cost optimization control safeguard measures.Through the research of this thesis,we find a new way to optimize the cost control of D Company,and hope to provide some reference for other cultural media companies. |