The Cost Control Study Of GN Private Shoes-making Enterprise

Enterprise is a product of the social division of labor, as the market, continue to strengthen the trend of globalization, the elements of the enterprise gather increasing the scope, total assets have increased, in the context of increasing competition for cost control made more high demand. Cost control in the enterprise management system in an important position, promoting the improvement and innovation of cost control system is to constantly improve the corporate governance structure of expression, but also an important guarantee for the sustainable development of enterprises, so the cost to build a scientific control for businesses it is very necessary. As China’s enterprise management system reform deepening, the formation mechanism of market competition, production methods and organizational structure have undergone profound changes, increasingly competitive market. Modern market competition in the final analysis is the cost competitiveness of enterprises. Cost management and cost control has become an important part of enterprise management, cost management can get a good implementation of the key is whether the enterprise has a market competitiveness. Therefore, cost control has become the enterprise management and strategic management indispensable content. Cost control of enterprises to improve enterprise management system, strengthen enterprise management strategy, enhance their market competitiveness has a very important significance. Through the study of cost control to help improve the management mechanism of enterprises, which will help achieve corporate strategic objectives. Enterprise is the purpose of profit economic organization, reduce costs and enhance product competitiveness, in order to gain more profit is the goal of every business management, cost management is a major aspect of modern enterprise cost control is a measure of the ability of the business to further develop The key factor.At present, private enterprises have become an important force in China’s economic and social development, play an extremely important role in the development of the national economy. To be "grass-roots industry" and enriching industry, Huidong footwear industry has become an important pillar industry. Huidong’s shoes-making enterprises mostly closed-end management of the family, in the form of family workshop production, OEM-based. This mode of operation is the mainstream in the early development of production, promote the development of Huidong County Industrial who has played an indelible contribution, but in the global economic and ecological chain, Huidong shoes industry failed to continue to force. Choose one article shoe companies GN private enterprise as the research object, its purpose is to control the cost of private enterprises to explore the issue further, deep problems of private enterprises from cost control cases, private enterprises to explore cost control innovative ideas for the development of Huidong shoe companies to provide more reform proposals. Through actual case company to analyze problems, and more able to determine the direction of research, and more accurately summed up the problem in the process of analyzing the problem, the final analysis also targeted countermeasure, rationality and feasibility of the implementation of higher.Paper adopts case analysis, survey analysis, data analysis and other research methods, after combing the basis of cost control theory, explores the concept, significance and principles of corporate cost control, on the basis of theoretical research, the private shoe companies to GN for example, to explore in detail the status of corporate cost control, GN studied in terms of cost control problems and based on the analysis of the problem, explore ways to improve the path GN shoe business cost control, innovation and finally control their future costs ideas were discussed.This paper believes that good cost control system is not only the needs of modern management of private enterprises, but also its control bad behavior, the need to improve cost control ability, this study provides both a decision-making reference for the GN shoe enterprises to improve cost control, but also for China’s private enterprises to enhance the ability to control costs provide a useful reference. The author believes that the future GN shoe enterprises are to achieve sustainable development, but also need to be improved from the following aspects to facilitate cost-optimized control system reform finalized:first, reconstruction organization, coordination sector management; second improve the system construction, technical innovation; third, to strengthen the technical team construction, personnel protection; fourth, establish and improve the comprehensive management assessment mechanism. The author found that enterprise development and innovation is inseparable from the internal management and cost control, especially small and medium private enterprises in footwear, in the face of increasingly fierce competition situation in the domestic and international environment pattern, the need to establish and improve cost management system, by performing build and improve the cost management program, help companies control costs, reduce input costs, improve resource utilization, and ultimately help to improve corporate profits and sustainable development of small and medium footwear enterprises play a practical significance and practical value.