The Cost Control Status Quo Analysis Of Zmd Company And Related Coping Straegy Research

With the deepening of economic reform in our country, the operating environment of enterprises is undergoing great changes too. The market becomes ever more competitive.For an architecture enterprise, cost is an import factor affecting its profit. And cost also determines the competitiveness and potential of an enterprise.However, due to historical reasons, architecture enterprises used to pay little attention to cost control. Now our country has joined WTO, architecture enterprises come to face ever increasing pressure from foreign counterparts. Only by strengthening cost control can an enterprise improve its vitality and competitiveness. So an enterprise must learn to take advantage of advanced and scientific management method to build up its competitiveness and improve profit.In this thesis, the author analyzes the internal and external operating environment of ZMD Company, the competition it faces and the urgency to step up cost management.First, some fundamentals of cost management theory are introduced, including some modern cost control methods such as value engineering, value chain and cost drivers. Then after extensive research on the status quo of the daily operating management and problems arising in the process of cost management in ZMD Company a systematic solution is proposed. The solution contains three main points:1. To establish target cost control, use target cost as the standard for cost management2. According to product value chain analysis and cost drivers analysis, the operating activities in ZMD Company are classified into five main activities and four auxiliary activities. The five main activities are incoming logistic activity, production operation activity, marketing and service activity. The four auxiliary activities include purchasing, product design, human resource management and general enterprise administration.3. Propose specific cost control ways with regard to purchasing cost, production operation activity, general administration, quality cost management, human resource cost and so on.In order to ensure the effective implementation of the cost control methods three pieces of advice are made in the final part:1. To establish modern cost management system centering on cost control2. To strengthen enterprise internal assessment3. To computerizing the information of cost control...