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Research On Cost Control Optimization Of B Transportation Group

Posted on:2021-01-06Degree:MasterType:Thesis
Country:ChinaCandidate:Z H YuFull Text:PDF
GTID:2392330623976809Subject:Accounting
Abstract/Summary:PDF Full Text Request
Cost control is an important means for enterprises to improve their management level and obtain greater profits.It is currently used by most companies.B Transportation Group is a road transportation company with its 70 th anniversary,but under the impact of many current travel modes,the group's passenger transportation business has been greatly affected,and competition in the industry has become more intense.At the same time,the current management situation of enterprises is not optimistic.Under such conditions,it is particularly necessary for enterprises to strengthen cost control and optimize management.This paper summarizes the research results of relevant scholars and combines the basic theory of cost control to investigate the related situation of the cost control of Transportation Group B,combs the basic process of cost management in the form of interviews,and timely finds the control loopholes of the group company.Put forward targeted recommendations to help companies achieve their cost control optimization goals.The research on cost control in this paper mainly starts from the following parts: In the beginning,the first chapter is the introduction.The research background and significance of this article are elaborated,the main literatures on internal control and expense management research at home and abroad are sorted out,and then the research contents and research methods of this article are introduced,the innovation points of this article are clarified.The second chapter summarizes the basic theories of internal control and cost control,extracts the theoretical results related to the research content of this article,and lays a solid foundation for the in-depth analysis of the causes of malaise.The third chapter briefly introduces the basic situation,organization structure,and expense management department settings of the research object of this article,and it is divided into three stages: pre-budget,in-progress,and post-evaluation.It details the current cost control of the group.Chapter IV uses department interviews and field surveys to thoroughly understand the specific status of the company's internal cost management,and points out that Group B has system and management loopholesat different stages of cost control,and then combines the learned theoretical knowledge to address these disadvantages Causes are dug and analyzed carefully.Chapter V is based on the previous research,and puts forward practical measures and suggestions for these loopholes,such as drawing standardized work flow diagrams,revising the method of expense budget preparation,strengthening prior control of expenditures,improving supervision,assessment analysis methods,and feedback measures,constructing information management platform for expense management.At the same time,potential risk points in the process are marked,and optimization measures are listed and summarized into key control documents.Finally,summarize the conclusions of the full text study,face up to the shortcomings,and look into the future.It is hoped that it can contribute to the construction of the group company's cost control system,provide new ideas for future internal control research,and provide reference for road transportation companies with similar problems.
Keywords/Search Tags:cost control, cost budget, cost evaluation, B Transportation Group
PDF Full Text Request
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