Research On Cost Fine Management Of Small And Medium-Sized Cotton Spinning Enterprises Based On App Data Collection

Cotton spinning industry plays an important role in China’s textile and garment industry.The "Made in China 2025" program released in 2015 mentioned that manufacturing industry occupies an important position in China’s national economy.Textile industry is listed in eight industries including light industry,automobile,and electronics.In the past "Twelfth Five-Year" period,the development of domestic cotton spinning industry remains relatively stable.At the same time,the cotton spinning industry also faces problems such as fluctuations in raw material prices and rising labor costs.During the "Thirteenth Five-Year" period,the challenges are still serious.If domestic cotton spinning companies want to operate and make profits in this environment,corporate cost management is very important in addition to the introduction of advanced technologies and equipment.Through the division of cost items and cost centers and the establishment and analysis of standard costs for each cost center,the total cost of the current cost centers of FZ enterprises and the costs that can be preferentially controlled are clarified.At present,there are still some problems in the management of production costs in the cotton spinning industry.Such as: Rough costing can affect the accuracy of costing.There is a problem in the choice of cost control methods.The company should choose the appropriate cost control method among numerous cost control methods according to their own actual productionsituation and the development stage of their company.Performance assessment system is not sound.Data collection and transmission process is complicated.This article mainly uses FZ cotton spinning company as an example.Integrate the concept of refined management into the production cost management of FZ companies.The company’s production costs are carefully divided according to the actual situation of the company,and the production center’s cost centers are established.Set the cost content included in each cost center according to the cost division principle of the standard cost management method.Set standard costs with actual data for FZ companies in 2017.At the same time,it also integrates the concept of refinement into the management of consumed materials.And set the standard cost of consuming more material.The standard costs of each center developed are used for the analysis of actual cost variances,and the causes of cost deviations are analyzed so that corresponding methods can be used to improve production or management.The collection and arrangement of enterprise data is the guarantee for the implementation of refined management by the enterprise.This paper designs the data acquisition app with the actual production of FZ cotton spinning enterprises.Through the case study of FZ companies,the following conclusions can be drawn: The cost fine management implemented by standard cost is more suitable for a cost management model similar to that of FZ enterprises.This kind of cost management model to some extent make up for the weaknesses of similar companies in cost management.The standard cost of each cost center developed can be used as the basis for the cost control of the company.By analyzing the analysis of the differences between the actual costs incurred by various cost centers and the standards,it is possible to start from the relevant responsible departments to carry out control,promptly identify the causes of cost differences,and improve the level of FZ enterprise cost management.The application of mobile apps will increase the basic data collection and transmission of enterprises,improve the accuracy of data,enable the sharing of data It can improve the degree of enterprise information to some extent.