Research On The Cost Control Of JCP Company

With the tobacco industry being highly concentrated, the competition of cigarette packaging printing among printing industries is growingly intensified. As far as the JCP Company's cigarette packaging printing is concerned, enterprise costs ever increasingly become the significant factor which influences the profits level, the competence scale, and surviving and development force. Nevertheless, due to the historical factor, JCP, having ignored the costs control all the way, is facing increasing external pressure and competition after entered into the higher level of development. Only by constantly reinforcing costs control, could it improve its market competitiveness and dynamism. Therefore, it is necessary for the company to strengthen the cost control, and applying the reasonable scientific cost management methods to enhance self-power, thus ever improve the economic efficiency and competitiveness of the company.Firstly, combined with the contents covering the basic theory of cost control, this paper is to sketch the concerned cost control method, such as activity based costing, quality control method, standard cost method and budget law. Secondly, the paper aims to analyze the status of the overall cost control for the company, meanwhile, exploring the main problems in the cost control process. Finally, it puts forward specific solutions for the cost control of JCP, which means control the prenatal cost at the products research and development stage, and to take measures covering process improvement and technological transformation to fulfill the predetermined prevention of cost control; combined with the analysis on logistic chain, in terms of purchasing management, warehouse management, information-based, the solution is put forward in the paper for the cost control during the production; as for the cost control after production, it means make use of standard cost method, activity-based costing, quality cost, budgeting and so on to provide related measures on cost control of finished products and period expenses.In cost control application, the paper demonstrates that based on the features of the associated cigarette packaging industry, the cost control methodology is chosen to execute in fit to the company. While through seeking truth from facts and linking theory with practice to analysis and use the right control methods, JCP serves certain valuable reference to the related cost management for the same and similar enterprises.