Cost Control Research Of N Transformer Company

This thesis has analyzed N transformer Company confronts with the competition pressures coming from internal and external circumstances, and there have been some problems with cost control, then put forward that strengthening cost control is essential and urgent.The main and modern cost control methods such as product cost accounting, cost driver analysis and so on are explained in the paper based on the basic theory of cost control. Then the current cost control and the main problems existing in product cost accounting and control are analyzed in combination with production and management of N transformer Company. The detailed resolutions for cost control in N transformer Company are set forth as follows: Expense control measures contain raw materials expense control and waste control. Product cost accounting measures contain division in the cost of completion products and unfinished products, and accounting waste products loss. Cost control measures contain improvement of cost control system, and trying to find a new cost control method based on the Theory of Constraints.The cost drivers for each activity are analyzed and the main cost control objects are determined. It mainly contains product development phase cost control, raw materials purchase and inventory cost control, artificial cost control, period cost control, and enhancement of the employees’level of cost control combined with the specific production and business activities.