Research On Cost Management Of M Fertilizer Production Enterprise

Cost management is the core link of the development of modern enterprises,which is in the first place.Enterprise resources should be rationally allocated,enterprise funds should be reasonably operated,enterprises should survive,develop,and form the core competitiveness of the market,then cost management must be carried out.At present,the COVID-19 is spreading around the world,and the world economic situation is not optimistic.According to the No.1 central document of the Central Committee of the CPC in 2022,the Party Central Committee believes that in order to achieve stable and healthy social and economic development,we must do a good job in "agriculture,rural areas and farmers",stabilize the agricultural fundamentals,and continue to comprehensively promote rural revitalization.In order to develop the countryside,fertilizer enterprises are particularly important.Fertilizer enterprises should follow the trend,grasp the existing opportunities,and must carry out reasonable cost management.From the perspective of cost management,scientifically plan economic resources,reasonably control costs,and constantly improve the efficiency of cost management.As far as domestic fertilizer enterprises are concerned,the research mainly focuses on optimizing personnel quality,improving rules and regulations,optimizing procurement,sales,logistics,storage links and the cooperation system of upstream and downstream stakeholders.The research lacks systematicness,integrity and pertinence.When an enterprise encounters practical problems,it often makes subjective qualitative analysis and treatment,resulting in enterprise cost management mistakes,large profit changes during the period,and enterprise risk is on the rise.In this regard,this paper takes M Company as an example,using literature analysis,field research,theoretical analysis,quantitative analysis and qualitative analysis,and other research methods,on the basis of the current cost management situation of M Company,it can not keep up with the concept of cost management,the cost management system is not perfect,the financial rules and regulations are not perfect,and the financial system in the production,supply and marketing links is chaotic The weak foundation of current account management and other issues were analyzed in depth,and the corresponding countermeasures were studied in five aspects,including daily management of the financial department,setting of post objectives of the financial department,implementation of incentive measures,post adjustment and professional training of personnel in the financial department,and financial cost management in the supply chain.In the specific implementation of the countermeasures,the transformation of ideas and the formulation of a new cost management system were proposed Design reasonable salary management plan,flexibly use performance appraisal and cultivate financial talents according to the company’ s development plan.The research of this paper has important theoretical and practical significance for further improving the cost management level of M Company’s financial department and enhancing its company value.At the same time,this study provides a practical and effective reference for the cost management of fertilizer production enterprises.