Research On The Fine Management Of Production Cost Of Company D

Since the beginning of the 21 st century,China’s economic development has grown by leaps and bounds.As one of the most important components of China’s national economy,manufacturing industry has developed particularly rapidly.Company D belongs to the aluminum product industry in the manufacturing industry.The size and production capacity of the company has reached a new height with the development of the entire industry.Company D is a leading company in the industry.Its output and product quality are superior to those of most of its peers.Its main product has a higher market share and a higher overall management level.It is not available in the country and even in the whole world.Small popularity.As far as the current production cost management is concerned,it has not deviated from the extensive production cost management model of traditional manufacturing enterprises.This management model has been unable to meet the company’s growing business volume and enterprise scale requirements.Under this background,it is necessary to carry out the refinement of the production cost of Company D.This article first explores the basic theories needed to study this topic,including strategic management,cost management theory and refined management theory,and studies its ideological roots.Secondly,using the cost structure analysis method,we analyze the current production cost composition of Company D from the aspects of material costs,processes,power costs,and labor costs,and in conjunction with production research,systematically summarize the problems of Company D’s production cost management,mainly including budgets.Inadequate management,inadequate cost control methods,incomplete cost analysis,and weak awareness of cost assessment and performance evaluation;systematically sorted out the fine-grained cost management ideas and ideas of D company’s production cost management,and designed the organizational structure of cost management.In terms of functions and management processes,and in response to D’s existing cost management problems,it proposed measures such as detailed cost budgeting,cost control,effective cost analysis and implementation of performance appraisal,rewards,and punishments.The study found that any company’s refined cost management should be based on the company’s strategy;the choice of company’s refined cost management model should be coordinated with the company’s management foundation;fine cost management is a systematic and comprehensive cost management;fine cost Management is not the pursuit of comprehensive management content in the same period,but the pursuit of long-term comprehensive corporate cost management content.Therefore,there is no one-size-fits-all cost management model.