Research On Cost Fine Management Of QL Company

Before 1970s,the main competitive among manufacturing is products "production".Between 1970s and 1990s,the manufacturing enterprises mainly obtain the competitive advantage by the product quality.The manufacturing enterprises mainly score a success by product cost since 1990s.In China’s manufacturing industry,the products on the market has been in short supply since the reform and opening up to 1990s,and the manufacturing enterprises in the era of huge profits.From 1990s to 21st century,the products on the market gradually changes in excess of demand.The enterprises need to improve the quality of products to win in the market.The competition is more intense since entering the 21st century.The manufacturing industry in China has entered the period of cost competition.The lower the cost,the better the quality,the enterprise products will have the stronger the competitiveness in the market.Many enterprises have also begun to reflect on not only to improve the quality of products,but also to think about how to reduce the cost of products.Many scholars have also discussed the cost management,and combined the cost management with the meticulous management.They try to reduce the cost and improve the profit of the enterprise by the fine management of cost.QL Company is a paint production enterprise integration of R&D,sales and production.QL Company has become a large manufacturing enterprise in the region after more than 20 years of development.However,in order to further improve the competitiveness of the market,QL Company also faces the problem of how to reduce the operating cost.This paper adopts literature research,field investigation,case analysis and other research methods,combined with existing research,from the perspective of fine management,carries out research on cost management of QL Company.The research finds that QL Company has many problems in R&D,procurement,production,logistics and other stages,leading to high company costs.The main causes of QL Company’s serious cost management problems are the lack of awareness of cost management,the lack of refined management concept,the low level of information technology in cost management,and the lack of assessment in cost management.If QL Company wants to reduce the cost and improve its cost management level,the research mainly introduces the concept of fine management.On the basis of following the principles of comprehensiveness and effectiveness,the processes of R&D,procurement,production and logistics are optimized to realize the fine cost management.In order to further ensure the cost reduction of QL Company,we should also strengthen the attention and supervision of the company leaders,strengthen the concept of fine management,strengthen the construction of the company’s information system,and establish the financial cost assessment mechanism.This study further predicts the cost reduction and profit increase of QL Company in the next few years.This study not only can provide theoretical guidance for the fine management cost of QL Company,but also can help QL Company to create a good corporate culture,enhance the QL Company cost management,reduce costs,increase profits,and enhance the core competitiveness of QL Company.It has important practical significance.