Research On Cost Control Question Of Mudanjiang Zhongyuan Drilling CO., Ltd

With the development of the market economy and the increasingly fierce market competition, if enterprises want to maintain lasting competitive, you must to control the cost effectively. Therefore, cost control become primary means to increase the core competitiveness of enterprises. However, two aspects of the competitiveness of the enterprise more on price and cost factors, so the cost factors are particularly important for enterprises, under the current fixed market share, enterprises can no longer only depend on the price to take advantage, only advanced, comprehensive and scientific cost control to improve competitiveness of manufacturing enterprises, promote its long-term development. At the same time the traditional manual management is difficult to grasp the cost of the project budget, is not conducive to carry out cost control to achieve business goals, control the financial risk is not conducive to accurate accounting business results. Under the background of modern information, the enterprise to gain competitive strategic advantage, must introduce advanced cost management ideas and management tools.This paper introduces the cost control theory, this paper introduces the theory of target cost, budget management theory, theory of standard cost, quality cost theory and the theory of performance management and cost control related theory, cost control management for the enterprise provides the theoretical support. Again in Mudanjiang zhongyuan drilling CO., Ltd for example, analyses the current situation of the development of cost control and the reasons, and on this basis of Mudanjiang zhongyuan drilling CO., Ltd to build the cost control system, including the overall objectives, methods, principles and concrete process, etc. to achieve procurement systems, inventory management, production management, cost accounting, seamless transfer of data between sales management system, to provide data support for cost control, to carry out the analysis and evaluation to ensure the realization of the cost control target. Finally, the article of Mudanjiang zhongyuan drilling CO., Ltd application of cost control system some protection measures are put forward.