Research On Optimization Of Production Cost Management Of Lens Technology

At this stage,under the background of the sustainable development of my country’s electronics manufacturing industry,the state has also provided certain support policies for electronics manufacturing enterprises,which has shared a part of the economic pressure for the enterpris es.However,in the actual development process,there are still many problems faced by electronic manufacturing enterprises.In the electronics manufacturing industry,the market competition among enterprises is very fierce.In order to occupy a solid posi tion in the market,enterprises must constantly carry out product innovation;at the same time,they must also strengthen cost management,strictly control product costs,and form the company’s product price advantage.In the end,the core competitiveness of the enterprise can be improved,and the enterprise can achieve stable and sustainable development.Therefore,it is very important for the optimization and development of the cost management of electronic manufacturing enterprises to deeply study the pr oblems and optimization schemes of electronic manufacturing cost management.This paper takes Lens Technology(Changsha)Co.,Ltd.as the case study object.On the basis of reviewing the existing research results at home and abroad,combined with the relevant theories and characteristics of cost management,the case company’s current product production process and standard cost formulation process,the source of product actual cost data,production cost control methods,etc.,analyze the current situation of the company’s production cost management,and find problems and deficiencies in the company’s production cost management process,mainly including inadequate cost control and excessive labor costs.3.Insufficiency in three aspects:unreasonable allocation of indirect costs;in-depth analysis of the reasons for the insufficiency,which is reflected in three aspects: insufficient execution of the cost management system,inflexible incentive mechanism and unreasonable division of cost drivers.Finally,in view of the existing deficiencies and causes,combined with the relevant theories of cost management,it is proposed to strengthen the cost management awareness of all employees,including grass-roots managers and front-line employees,to further improve t he company’s cost management system and performance appraisal system,streamline manpower and optimize personnel Structure,the introduction of standard activity costing method to optimize the cost accounting system and other optimization schemes.It is hoped that through the research results of this paper,it can provide some reference suggestions for the company’s production cost management,help the company to improve production cost management,and achieve real cost reduction and efficiency increase.