Research On Fine Management Of Material Cost Of H Environmental Protection Building Materials Enterprise

Cost management is the key for enterprise survival and development.To maintain a long-term sustainable competitive advantage,cost management is definitely a topic worthy of further discussion and research.In recent years,due to the prom otion of the supply-side reform policy put forward by the central government,China’s building materials industry has been working on active transformation,focusing on new environmentally friendly building materials in industry development.However,China ’s building materials industry has been operated extensively for a long time,so its transformation and upgrading in operation and management are still relatively left behind,which makes increasing production cost and business profit decline for enterprises,rising from overused of resource,low production efficiency,and delayed capital turnover.Therefore,it is particularly in urgent need to optimize the cost management of building materials enterprises and improve competence.Fine management is a scientific management concept.Its goal is to reduce the occupation of resources and cost management with the largest limit,and to standardize and sp ecify the responsibility management.In China’s environmental protection building materials industry,the small and medium-sized private enterprises are majority,which are characterized by extensive management.To improve the competence of enterprises,it is necessary to integrate delicacy concepts into enterprise cost management.Therefore,based on the current macro background of heavily promoting environmental protection building materials,starting with small and medium-sized private environmental protection wall materials enterprises,the material cost,accounting for the largest proportion of the construction materials industry was taken as the research object,and based on the case of H environmental protection building materials enterprise a new environmental protection wall materials production enterprise,the subject that how to optimize the delicacy management of material costs was discussed and studied.This research was conducted based on the concept of fine management of material costs and the document research method and case analysis method were used comprehensively from the perspective of development and operation of H environmental protection building materials enterprise and the current status of material cost management to identify problems of material cost management,putting forward optimization and safeguard mechanism of material cost fine management.Firstly,the research theme and significance were put forward through elaborating the macro development background of the building materials industry and collating the relevant theoretical knowledge of enterprise fine management and mate rial cost management.Secondly,from aspects of the background of the operation and development of the H environmental protection building materials enterprise,the management structure of the material cost,the details of the material cost composition and the factors affecting the material cost,the extensive management problems of the enterprise’s material cost management was identified,as a result,the necessity and difficulties of the fine management of the material cost were discussed.Then,based on the principles of comprehensiveness,dynamics,cost efficiency,informationization and unification of responsibility,rights and benefit,the optimization scheme and path for the fine management of material costs was designed.Finally,guarantee measures f or enterprises to implement fine management of material costs was put forward,aiming at improving the effective resource utilization and management level of enterprises.This research was conducted based on the current status and problem analysis of material cost management of H environmental protection building materials enterprise,aiming at optimizing and improving the management mode of H environmental protection building materials enterprise in material costs,so as to improve aspects such as the level of enterprise cost management and the production quality of enterprises,and strengthen the profitability of enterprises and extend life of the enterprise,pursuing sustainable development of competitive advantages.It is hoped that this research wil l help to promote the research of cost fine management,and at the same time provide reference for the implementation of cost management of small and medium-sized building materials enterprises.