Research On Cost Control Of GS Company

In recent years,under the advocacy of national policy,the enterprises producing new building materials have developed rapidly.With the gradual maturity of the new building materials market and the continuous improvement of the customer's demand for product quality,the market competition is becoming increasingly fierce.If the enterprise wants to survive and develop,it must control the cost,which is the key to the enterprise to gain the competitive advantage.Therefore,it is of theoretical and practical significance to study the cost control of the enterprises which mainly produce new materials of calcium silicate.Based on this,this paper,based on the related theory of cost control,analyzes the current situation of GS company's cost control,finds out the existing problems of the company and causes the problems,and puts forward some suggestions for improving the cost control of the company.The main contents are as follows: first,it introduces the background and significance of the research,the research status at home and abroad,the research objectives and research contents,the basic ideas and research methods,as well as the innovation points of this paper.Secondly,it expounds the basic theory and relevant theory of enterprise cost control.The present situation of GS company's production cost and non production cost control is analyzed again.Through the present situation,the existing problems of enterprise cost control are found out and the reasons are analyzed,mainly including the problems and causes analysis of the construction of the cost control system,the existing problems of the cost control concept,the analysis of the original cause and the selection of the content of the cost control.The analysis of the problems and reasons.Then GS company put forward suggestions for improving cost control.The first is to establish a scientific and effective cost control system,specifically from the establishment of the cost control department,the allocation of cost control personnel,the establishment of cost control objectives,the selection of standard cost method and the PDCA cycle method and the establishment of five aspects of cost control assessment and reward and punishment mechanism.The second is to raise staff's cost control awareness,mainly to do well in publicity and training of cost control,and to enhance employees' sense of corporate identity.Third,we should pay attention to the key points of cost control,and focus on three aspects,namely,procurement cost,production process cost and human resource cost.Finally,the research contents are summarized and the conclusion is drawn.Some scholars had not published the article conducted a detailed study on manufacturing enterprises in the production of calcium silicate board.Therefore,this paper first in-depth study of this kind of enterprises,combining the cost control theory and practical case,provides a new case for cost control of enterprises,has a certain reference value.