The M Company Cost Management Research

In this paper,according to the existing cost management theory,by adopting the measurement of case study and statistical analysis and on the basis of fully investigating and mastering the actual situation of M company,this paper makes an in-depth and comprehensive analysis of the current cost and management status of M company,then put forward the following solution according to the current situation of cost management of M company.Through the study of the paper,the main conclusions are as follows:First,with the continuous expansion of enterprise scale,the overall cost scale of M company will keep increasing,especially in the cost structure of direct materials,outsourcing processing of high cost,direct labor,and so on,from the perspective of the data of nearly three years,has the certain fluctuation.For M company,cost accounts for more than 80% of business income.Therefore,cost management optimization is especially important for M company.Second,the existing cost management problems of M company is mainly including these aspects,such as: loose cost management organization,weak consciousness in cost management,no smooth of cost management communication channels,fuzzy specifications and standards of the cost management,imperfect incentive and restraint systems and so on…The last and most important issue,in the point of view of the above problem,based on the actual situation of M company,this paper puts forward cost management optimization objectives & priorities and specific reform measures,these measures include to establish cost management leading group for optimization,improve the cost management consciousness,strengthen the cost management to optimize communication and exchange mechanism,establish cost optimization of norms and standards,improve the cost optimization constraints and incentive system,etc.,it also puts forward the specific reform way for the management optimization of various costs.