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Study On Optimization Of Production Operation Cost Control In Of PMQ Company

Posted on:2019-08-03Degree:MasterType:Thesis
Country:ChinaCandidate:H ShangFull Text:PDF
GTID:2382330566480745Subject:Business Administration
Abstract/Summary:PDF Full Text Request
With the continuous development of large-scale specialized terminals,the pressure for the survival of port enterprises is increasing day by day,and problems such as homogenization competition and repeated construction at different levels are particularly evident.Faced with the current fierce market competition,tapping internal potentials,strengthening cost management,and improving economic efficiency have gradually become the practical tasks for the subsequent development of port companies.Driven by the market-oriented economy,the port enterprises also have a large number of phenomena such as distortion of cost accounting information,imperfect operating responsibility system,and disconnection between production operation and cost.This has caused the waste of enterprise resources to a certain extent,it is difficult to adapt tocurrent production operation needs,Enterprise cost control measures are particularly critical.In addition,a large number of empirical studies show that there are phenomena such as extensive cost management and subjective judgment of cost accounting in port companies,lack of elaborate cost control schemes,and optimization of the operation cost control of enterprises are inescapable,which has a strong practical significance.This study will focus on how the company's production operations management will continue to control production costs as the core issue.Through the analysis of several key aspects of the company's production and operation,the company will come up with a plan to improve its production cost control,and put forward optimization measures for it.Based on a detailed investigation and study of the situation of the PMQ company,learned that PMQ company production operation cost control systemic method system deficiencies,cost control is not finethrough literature research,empirical research,case analysis and other related methods,such problems as not enough information support,and use the target cost,operation cost,"target-operating" costs and other methods to build cost control programs to explore the implementation process and expected benefits,and thus to organize the organization,personnel,funds,systems,data,etc.Key points are safeguards.Through careful consideration of the research content,combined with the content of cost control theory,the cost control program is discussed at different levels,making it possible to further improve the research framework and basic system,so as to increase the research level of research and speed up the process of theoretical exploration and practical inquiry.
Keywords/Search Tags:cost control, Target Cost, "Target-job"costs
PDF Full Text Request
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