Research On Production Cost Control Of NKL Company

In enterprise business activities,cost control is a key position in enterprise business activities.And how to control costs is very important for an enterprise.Imagine a company with its competitors in product function,quality,delivery and service are in the same or similar levels,so the price of the product determines the competitiveness of their products,and the cost of the products is most important factors,in other words,the product cost is low,the product pricing will be made low,the enterprise can get competitive advantage.Cost control is mainly through accounting methods,making cost targets and budgets,comparing the actual situation with objective and analysis,using the concept and methods of lean production,and optimizing the value stream management,for the deviation control,which enables the company to effectively control production costs.Finally enterprises improve corporate profits and benefits.This article will analyze and discuss the theory which is studied by home and abroad,Basis on the NKL company's status of cost control,we will research it,find the issue in the cost control and offer the action to the NKL,the action will include the establishment of cost objectives,the implementation of lean production and value stream management optimization,and so on.In order to have a systematic and effective analysis and improvement of production cost,this article have six parts for discussion: Firstly,introduction part,mainly includes the background and significance of this research,the cost control of the research at home and abroad are briefly described and analyzed,and the research ideas and methods.Secondly,the theory of cost control is mainly about the main control methods of cost control,such as target cost control and activity-based cost control.At the same time,the lean production and value chain is very important in cost control.Thirdly,the research and analysis of the production cost control status is in NKL Company,the content include the cost of material,direct manpower and manufacture fee.Fourthly,the causes of NKL company's production cost control are analyzed.Fifthly,the solution and improvement plan of NKL Company's production cost control is mainly based on the results of analysis,and the cost and control of NKL Company can be controlled and optimized through lean production and valuechain optimization.Finally,all the research and analysis of this article will be summarized and prospected.In a word,through the analysis of the advanced theory,and combined with the NKL Company's actual situation of the research and practice,I hope that this study can effectively applied in NKL company,but also I hope that some results of this article can be used for other similar enterprises.