Research On Cost Control Of Qiqihar No.2 Machine Tool Company

The rapid development of science and technology and Increasingly fierce market competition,to promote similar products in the basically same industry performance and quality. The prices tend to become a decisive factor of competition,but the price of the product is largely determined by the cost,so want to get more product price flexibility,the most direct and effective way is to reduce production costs. Qiqihar no.2 machine tool company is a state-owned enterprise,since the 2008 economic crisis,influenced by the domestic and international economic environment,the entire firm’s production and operation has a serious decline,there is a big decline in profits,it is very important for the survival and development of the company that potential cost control.This paper first describes the background and significance of the research,review cost control research results of domestic and foreign,envisage the structure and content of this paper,Then introduce the related theories,include the concept and significance、basic procedure and method of cost control, and so on,lay a theoretical foundation for the study of the following. In this paper, a detailed analysis of the difficulties faced by enterprise at present,it is the influence of market environment and competitors factors. Production and operation of the main performance dilemma as follow,resource allocation not as the production center,production processes are not protect the market effectively. there are still some problems need to be solved urgently in the internal production management system and the production cost control,that directly increased the manufacturing cost of enterprise.In this paper, using the overall cost control method of basis of cost control theory to sum up and analysis of the existing problems of Qiqihar no.2 machine tool company,and formulate the corresponding cost control improvement suggestions In view of the enterprise in the production of different links in the each process. In order to ensure the smooth implementation of the improved scheme at the end of paper,there are drawn up a series of security measures,it has certain practical and operable. It has certain reference value for the company and to cost control management even other similar enterprises.