Research On R Dairy Enterprise Cost Control Based On The Analysis Of Strategic Cost Drivers

With the vigorous development of China dairy industry,an increase in the number of dairy companies,increasingly fierce competition among enterprises,companies are trying to seek ways to reduce costs in order to gain competitive advantages.R Dairy Enterprise is an excellent representative of China dairy companies,with excellent product quality,won the China famous brand.R has repeatedly been chosen as the dairy provider of special events.In order to remain invincible in the competition,R constantly develops new products and opens up new markets.However,with the recent raw materials prices,labor costs rising in general expenses,R total costs and expenses has increased.R attaches great importance to the issue of cost control,and have achieved some success in cost control,but the traditional method of cost control has been insufficient to R Dairy Enterprise to obtain greater competitive advantage in the highly competitive market environment.In this case,giving full consideration to the structure cost drivers and execution cost drivers,it is essential to R that effective strategic cost control reduces the overall cost and achieves competitive advantages.Based on R Dairy Enterprise cost expenditures,it analyzes the status of cost control and cost problems,combined with the scale,manufacturing operations and product development technical conditions and other structural cost drivers,as well as R dairy milk base layout,product design,quality control,marketing and logistics execution of cost drivers,clear objectives and principles of the R strategic cost control system,from product design stage,the stage of raw materials supply,production stage and product sales in the whole process,it forms a cost control system for R based on the actual situation of strategic cost analysis.In addition,it proposes safeguard measures based on strategic cost analysis of R to make cost control system effective through the levels of institutional setting,staffing,system construction,basic working and cost assessment and analysis.Researching on strategic cost control has great theoretical and practical significance for the development of R Dairy Enterprise and the dairy industry through the strategic cost analysis theory combined with the specific circumstances of dairy companies.