Research On Cost Control Optimization Of Dongfeng Bearing Co., Ltd.

The development of industrial machinery,automobile and other industries has led to the rapid development of China's bearing industry,and formed five major bearing industry clusters.During the 12 th Five-Year Plan and the 13 th Five-Year plan,through great efforts in product structure adjustment and technological innovation to improve product quality,China's bearing products have made breakthroughs in technical content,and made considerable income.However,the Sino-US trade dispute will lead to a decline in the overall development speed of the bearing industry,and the domestic high-end bearing market is dominated by eight international bearing giants,namely SKF of Sweden,Schaeffler of Germany,NSK of Japan,NTN of Japan,NMB of Japan,Nachi of Japan,jecket of Japan and Timken of the United States.At present,there is still a certain gap between domestic bearing enterprises and these international large companies in design level,production process,technology research and development.At the same time,as a traditional manufacturing enterprise,the bearing industry has a wide range of products and a long product process,which belongs to labor-intensive enterprises.There are many practical problems in the implementation of the cost refinement management plan.This paper chooses the optimization strategy of cost management and control,and takes Dongfeng Bearing Co.,Ltd.as the research object,through the research on the optimization of cost management and control of the company.First of all,this paper reviews the relevant literature of cost control and optimization management,including the concept,connotation,research content,theory and other aspects of cost refinement.Secondly,the cost management status of Dongfeng bearing company is investigated and interviewed.It is believed that the cost management of Dongfeng bearing company is deficient in four aspects of R &D,procurement,production and logistics to varying degrees,because of the execution,management tools and responsibility assessment of cost management.On this basis,through the formulation of principles and specific scheme design,this paper has formulated the implementation scheme of Dongfeng bearing company's cost refinement management,mainly based on the overall perspective of the value chain,to optimize the cost control in the R &D stage;with the help of information tools,to optimize the material cost control of Dongfeng bearing company;with the help of the idea of standard cost method,to optimize the labor force of Dongfeng bearing company Cost management and control;optimize the management and control of manufacturing expenses according to ABC principles;clarify the standard cost details of each product,optimize the accounting structure of product cost;formulate the optimization strategy of cost management and control in sales and after-sales links.Finally,the paper puts forward some measures to strengthen the guidance of cost control concept,revise and improve the cost control system,adopt the cost control information system,and establish the cost control assessment mechanism for all staff.The research of this paper is beneficial to the cost control of Dongfeng bearing company,and also has some reference significance for the cost control of domestic enterprises in the same industry.