The Production Cost Control On The Sanitary Ceramics Manufacturing Of T Company

Intensifying competition of market of sanitary ware manufacturing enterprises are facing the increasingly fierce competition, especially in the financial crisis and state health ceramics product export regulations, are severely affect health ceramic enterprise’s survival and development. In this macro background, the enterprise only intensify the cost control attention, in guaranteeing the quality of products as its premise has compressed production cost and price advantage, to make their own get considerable development. This article through to health ceramic T company production cost calculation and analysis, design of target cost control system, to find the effective ways and reduce the production cost method.Based on the target homework cost management and cost control theory as a foundation, activity-based cost measurement on T company’s three main production cost, in-depth analysis of the system. First, use the activity-based costing method calculating the cost of production, the company with the traditional cost method to calculate the cost of production caused by comparative analysis of the cost of production, to find out the internal causes distortion and difference; Then, according to the company’s current practical production T ability and the level of technology, from cost budget system, cost calculation system and responsibility evaluation system constructed T company three aspects of production cost control system. The research in this paper, for enterprises in goal cost and actual cost calculation provides a very workable methods, simultaneously, this article about the production cost management system design for other manufacturing enterprise production cost control management provides controllable reference frame structure.