Research On Cost Control Of YK Water Group Company

With the development of economy,the society's demand and expectation for water enterprises are gradually increasing.In addition,the product value of water enterprises is less sensitive to suppliers and customers to a certain extent.Therefore,the effective way for water companies to expand their operating profits is to increase sales volume and meanwhile to control costs.Thereforehow to effectively control the cost while ensuring normal production and operation is a problem that YK Water Group must face and solve.On the basis of summarizing and drawing lessons from domestic and foreign research results,this paper takes the cost control of YK Water Group as the research object,analyzes the current situation of enterprise cost control on the basis of a questionnaire survey of some employees,sums up the cost control problems and their causes,and optimizes the cost control of enterprises based on the comprehensive budget management theory,helps enterprises improve their operating efficiency through continuous improvement of cost control.Based on the theory of comprehensive budget management,this paper studies the cost control of YK Water Group.Firstly,the basic situation of YK Water Group and the organization and responsibility of cost control are introduced.Then,the cost control problems of YK Water Group is analyzed from three aspects:cost composition and management,cost control system and cost control method.Then it analyzes the problems of cost control budget compilation and cost control work of YK Water Group,and expounds the reasons of system construction,related budget compilation and cost control methods.Then according to the goal and principle of comprehensive budget theory,the cost control system of YK Water Group is constructed.After setting up the cost control organization based on comprehensive budget and dividing the functions,it is proposed that we should pay attention to the cost budget compilation in the comprehensive budget,strengthen the implementation of the cost budget in the comprehensive budget,and improve the overall budget.Finally,it puts forward the safeguard measures based on the comprehensive budget cost control system.