Research On Improvement Of Cost Control In M Education Company

With the promotion of vocational reeducation in China,with the development of private education companies,their product types have been promoted.The operation of diversified education and training products has made cost control management increasingly important and more complex.As a private educational institution,M Education Corporation is deeply troubled by cost control.In recent years,the company’s scale has gradually expanded,the cost has risen sharply,the profit situation is poor.It is urgent to strengthen cost control based on clarifying its current cost situation.This thesis takes M Education Corporation as the research object.First,it introduces the research background and significance,as well as the research ideas and methods.Secondly,it elaborates the relevant theories of cost control to provide analysis models and theoretical basis;Then,based on the current situation of M Education Corporation,the cost control situation was investigated on the spot and the existing problems were analyzed.It was found that M Education Corporation had such major problems as the proportion of salary cost input in core posts has increased,the waste in the site rental and amortization cost,the improper management of the daily consumables cost,and the excessive input of other marketing costs.Combined with the interview in M Education Company’s three-year work and the analysis of the company’s internal and external financial statements,after the responsibility cost method was used to re divide the costs,it is found that the main reasons for the cost control problems are: unreasonable salary performance and promotion mechanism of core positions,confusion in the use of venues and difficulty in controlling costs,lack of cost supervision on daily consumables in daily management,and lack of necessary control system for marketing costs.In view of these reasons,based on the theory and methods of responsibility cost control method,time node control method and comprehensive cost control method,this thesis puts forward targeted suggestions to improve the cost control of M corporation,namely,optimize the staff salary system and promotion mechanism,establish the site use and budget approval system,strengthen the daily consumables management system,and strengthen the marketing cost analysis and scientific control.At the same time,the guarantee measures of cost control are given.The research results of this thesis will help M Education Corporation to improve the cost control system,and have certain reference for other education companies’ cost management.