Study On Cost Management Of Optical Assembly In X Company Based On Shared Service

With the rapid development of the economy,the market environment is unpredictable,based on the pressure of global economic competition,competition between enterprises will intensify,the operating situation of the optical industry is not optimistic,X company as a traditional glasses chain by the pressure from the competition and Risk of operation.Cost management as a business to maximize the utilization of resources and management behavior,is the driving force of corporate profits,by many enterprises attention and application.And shared services as a new management model,led to the upsurge of management change.The combination of shared service model and cost management,the introduction of modern cost management thinking,from the corporate organizational structure to seek a breakthrough,break through the traditional cost management methods,the use of organizational restructuring,process optimization,transformation,in order to achieve effective cost management,enterprise cost management Has a very important significance.First of all,this paper studies the theory of cost management and shared service,and expounds the theoretical basis of the article,which provides theoretical support for the case analysis.Secondly,through the field research and access to the information of X company,according to the assembly cost of X company,it points out the shortcomings of its assembly cost management.And based on the lack of the article proposed a combination of shared service concept,the introduction of assembly cost management model,change the original enterprise assembly model.Through the establishment of assembly and sharing center,the reorganization of X organizational structure,optimize business processes,the actual cost management ideas applied to traditional enterprises,and design and development cost analysis system to achieve the purpose of reducing the cost of X companies to cultivate the core competitiveness of enterprises,and Improve the management level of the company has some practical significance.