Operating Costs Of The Factor Analysis And Control

Faced the emergence of these new circumstances in recent years, Chinese manufacturing enterprises have entered the high-cost era. In the current overall economic environment, many Chinese industries find it difficult to transmit pressures from upstream to downstream. Profits of Chinese industries have been compressed. In the lack of open-source cases, the cost controls are quite important. Effective cost control is the basic elements of success of the enterprise which is in the fierce market competition. However, the absolute cost control is not just a simple compression costs, it need to establish a scientific and rational cost analysis and control system that allows the managers of enterprise a clear grasp the company's cost structure, profitability, and the right policy direction. In this paper, I will write that the theoretical cost analysis and control based on the proposed standard cost management, target cost management and operational cost management and cost combination of budget management and operational cost management thinking of a combination of theoretical research. This paper has an example for A steel manufacturing company, and give you the analysis of their basic operations and financial systems, based on the costs of doing business are discussed in detail several major elements, sub-study differences in composition and cost reasons. The combination of A company focus on analysis of actual direct materials, direct labor, manufacturing overhead and sales costs under control, especially in the manufacturing costs of control will be activity-based costing and standard cost method linked to seek to reduce operational capability or utilization of unused capacity to work costs. This paper is divided into seven parts:PartⅠ:Introduction. It is introduced the topics of the background papers, as well as the development of the theory of modern cost management and analysis of the main points of traditional cost management body and a modern footing. PartⅡ:Theoretical basis and research content of paper. It describes the analysis of the contents of the operating costs, as well as the use of this method of cost control. PartⅢ:Control and analysis of A steel manufacturing enterprise cost. It takes an instance to analysis of the cost of a steel enterprises use control methods.PartⅣ:Analysis and control of direct materials cost of A company. It mainly on an analysis of differences in raw materials, and describes the methods of control of raw materials.PartⅤ:Analysis and control of direct labor cost of A company. It mainly to differences in direct labor were analyzed as well as the introduction of direct manual control methods.PartⅥ:Analysis and control A company manufacturing costs and cost of sales. It mainly introduces the manufacturers how to use activity-based costing analysis of the manufacturing costs and control, and how to control the cost of sales. PartⅦ:Conclusion. It writes that innovative ideas on display and a summary of the full text.Innovations of this paper is to propose a standard cost method, target costing method and operating cost management of combination, as well as budget management and cost control will be a combination of ideological and theoretical research. This paper is aimed at the actual situation of enterprises A company number of research value with the cost of control and analysis.