| The civil explosion industry is an important part of China’s manufacturing industry.Its products are widely used in the fields of mineral resources exploitation and infrastructure construction.Its healthy development is of great significance to the national economy and life.With the 13 th Five-Year Plan,the civil explosive industry insists on optimizing supply,improving industry service capabilities and optimizing service levels,and reducing the total cost of users and society.How to effectively reduce costs has become an urgent problem for managers.On the basis of expounding and summarizing the related theories of cost management,this paper applies these theories to the production cost management of A civil explosive company,in order to provide constructive suggestions for its management.First of all,this paper first discusses the related content of the operation management theory and the responsibility cost management theory.Secondly,this paper compares the cost of direct materials,direct labor,manufacturing costs and safety costs of A civil explosive company with listed companies in the same industry,and vertically compares the trend of A-explosive company’s cost projects in the past three years.Material cost,manufacturing cost and safety cost are the top priorities in A’s cost management,and on this basis,the problems in A’s cost management are discussed.The problem of A civil explosive company is as follows: extensive manufacturing cost management,poor material cost management,and extensive safety cost management.Through analysis,it is found that these problems are caused by the outdated concept of cost management of the company,the unclear responsibility of cost management,and the lack of systematicity of cost management.Finally,based on the relevant cost management theory,this paper sorts out the general idea of optimizing the cost management of A civil explosion company,and puts forward specific measures for the problems existing in its cost management,in order to change the current cost management status of A civil explosive company,and for other similar The cost management work of the civil explosion company has played a significant role. |
