| The improvement of national living standards and the support of relevant national policies have provided impetus for the development of the grain and oil processing industry,but the industry has a low entry barrier,serious homogenisation,fierce competition between companies and limited profit margins.Therefore,in such an environment,enterprises need to strengthen their cost control if they want to gain a competitive advantage,but the traditional cost control methods can no longer adapt to the current development of society.They need to start from the perspective of the supply chain,pay attention to each link in the supply chain,strengthen the links with upstream and downstream enterprises,reduce costs as much as possible and improve their competitiveness.This paper takes Company J as the main research object,through studying and analyzing its supply chain,supply chain cost composition,the current situation of operation and the current situation of cost control in the process of enterprise from the purchase of raw materials to the sale of finished products,we find that there are still more problems in the process of cost control in the whole supply chain: the raw material cost is difficult to control due to the influence of external environment;the concentration of suppliers is high,which increases the conversion cost The lack of cost control performance assessment,the labor cost of production staff is difficult to control;large inventory balance,inventory backlog phenomenon is obvious,high storage costs;poor management of accounts receivable,high cost of capital occupation,increasing the risk of bad debt;high advertising and promotion costs,high cost of sales.According to the problems of the enterprise,the corresponding optimisation measures are proposed: control the procurement cost by strengthening the market research;optimise the management of suppliers,develop and manage suppliers efficiently and strengthen cost control;conduct cost control performance assessment to control labour cost;strengthen the management of inventory,reduce the inventory backlog and improve the inventory turnover speed;improve the customer management system,adopt diversified receivables collection strategies,strengthen the flow of funds and reduce bad debts;focus on customer,pay attention to market research,conduct targeted advertising and promotion,reduce promotion cost and build a supply chain performance assessment model based on hierarchical analysis.The company’s costs are controlled by a series of optimisation measures such as improving the customer management system,adopting diversified receivables collection strategies,strengthening the flow of funds and reducing bad debts,focusing on customer-oriented market research,conducting targeted advertising and promotion,reducing promotion costs and building a supply chain performance assessment model based on hierarchical analysis.This paper provides an in-depth understanding of the theoretical basis of cost control and supply chain cost management through literature research.Using Company J as a background and the supply chain as a starting point,it analyses in depth the costs of each link of the company from raw material procurement to product sales,and designs an optimised solution for supply chain cost control,minimising costs by strengthening cooperation with suppliers and distributors,and adopting information sharing techniques.It is hoped that this will improve the company’s profitability and competitiveness in the industry,as well as providing ideas for other similar companies in cost control throughout the supply chain. |