AD Optical Glasses Co., LTD. Cost Management Research

By the said of li ling who is the professor of Healthy development of the China research center of Peking University in the national health visual report issued, according to the research, the number of China’s total population aged 5, which myopia and hyperopia reached 500 million in 2012, And at the same time, the population will reach 700 million by 2020. It can be seen that, with the rapid development of national economy, the population of myopia growth rapidly in our country, this will lead directly to the rapid growth of our residents’ demand for glasses, the sharp increase of demand, also spawn glasses industry’s rapid development in our country. Glasses as an important part of China’s manufacturing industry, plays a more and more important position in the international market. According to relevant statistics, China’s glasses production accounts for roughly 70% of the world’s glasses production, China is already the world’s glasses manufacturer. However, our glasses industry also faces many challenges: the rising of RMB exchange rate, increasing the outlet pressure; internal product homogeneity serious, glasses industry facing an increasingly competitive; glasses manufacturing lacks its own brand and core competitiveness is low; rising prices of labor, land and raw materials, the enterprise operating costs rise constantly...Facing these serious challenges, glasses manufacturing enterprises want to obtain the survival and development, must pay more attention to cost management, the competition between enterprises has been largely depend on the level of cost management. Cost management is good or bad, as it were, directly determine the success or failure of enterprise production and management. How to develop the suitable strategic of cost management for enterprise, and choose the suitable cost management method, adopt the reasonable and effective cost management measures to strengthen the cost management level, reduce the enterprise cost, are the serious problems which our glasses manufacturing enterprise facing.This article adopts the method of combining theoretical research and case analysis, to Danyang ORR emperor optical glasses co., LTD., as the research object, through a large number of collection, reading about cost management literature at home and abroad, this paper introduces the predecessors about the importance of cost management theory and method; and through field investigation, access to the enterprise long-term, to the enterprise as a case study, introduces the enterprise organization structure, production process and the enterprise cost management present situation, analyzed the problems existed in the enterprise cost management, finally put forward some Suggestions to strengthen the level of glasses industry cost management, and promotion the effect of enterprise’s cost management. The purpose of the research is hope to provide some beneficial references for glasses manufacturing enterprise to raise cost management consciousness; improve the cost management system; optimize cost management institution; strengthen cost management effect.