A Study On Enterprise Cost Management Of YN Company

The high enterprise cost makes corporate profit margins relatively low, leading to slow growth of income of the staff, as a result of that employees are not enthusiastic to cost reduction, creating a vicious cycle. In order to find a solution to the problem of inflated the cost of doing business, access to relevant information at home and abroad, the understanding of cost management one step further, such as Frederick Winslow Taylor published his famous book "Principles of Scientific Management" which introduced the scientific management, and "piece-rate wages and standardization principle to control the productivity of workers. Miles, engineers of the General Electric Company, put forward the concept of "value engineering ". Many enterprises in the modern concept of target cost management and strategic cost management to control costs.Strategic cost management combined cost management and corporate strategy with full understanding of the behavior of the various costs and cost structure from a strategic perspective, analysis, control, strategic management information for decision-making and control production cost methods and measures to improve the competitiveness of enterprises. Through the broadening of perspective, I start from the corporate culture and system first of all, only through the soft and hard hands to guide employees care costs, and ultimately reduce the cost of doing business. Of course the idea is not enough, but also a certain way, such as at the product design stage how to control costs; how to control costs in the manufacturing process; how to control costs in logistics; through the construction of the flow of information to control costs.In short, better cost management is of great significance. From a micro perspective, cost management, reduce production and operating cost. Not only enterprises can expand production and operation conditions, but also helps promote to improve management and economic efficiency; From a macro perspective, corporate cost management performance is the ultimate expression of corporate profits, corporate earnings is a source of social capital accumulation. Cost management, to reduce production and operation cost accumulate funds lay a solid foundation for the country.This paper studies the status and problems of the enterprise cost management, and the use of cost management theory to put forward corresponding countermeasures and measures. I will help the enterprises to improve cost management and operational efficiency, to achieve sustainable and healthy development.