The Research On The Cost Management Improvement Of X Food Manufacturing Company

China is the world's largest eel industry in the world.It's farming scale and processing output of roasted eel accounts for more than 60%of the world's total.On the one hand,due to various factors such as the source of seedlings,changes in production,price fluctuations,trade protection policies,etc.,the sustainable development of roasted eel manufacturing companies in China has been challenged in many ways.On the other hand,the Nineteenth Congress pointed out that the current major social contradictions in China have been transformed into the conflict between the people's ever-growing living needs for a better life and unbalanced development.This undoubtedly provides new opportunities for the development of roasted eel manufacturing companies.In the current market economy environment,if roasted eel manufacturing companies want to take the initiative in the fierce competition,they must implement more scientific and effective cost management methods to continuously reduce the company's costs.This paper takes X-Roasting Eel Co.,Ltd.as the research object,and takes the current advanced comprehensive cost management idea as a guide.After a step-by-step analysis on the value chain of X Roasting Co.,Ltd.,the key control points of the company's cost management are sorted out.It is found that the company has problems in cost management such as the backwardness of cost management methods,insufficient process cost management of the company's value chain,ineffective operation cost management basics,and lack of cost management system-related cost constraints.Based on the above issues,corresponding improvement measures have been proposed,such as emphasizing on pre-and interim cost management control to form a closed-loop management,strengthening the control of key control links in the company's value chain,improving basic work to ensure accuracy of data acquisition,and improving the system of rights and responsibilities to improve corporate cost management.In order to ensure cost management improvement measures have achieved the desired results,we have further proposed safeguard measures to establish a comprehensive cost management perspective,attach importance to employee vocational training and experience exchange,and establish an incentive mechanism based on performance assessment.We hope that through the implementation of improvement measures,we can change the current cost management status of X roasting co.,Ltd.,and improve the company's competitiveness as well.