Research On The Cost Control Optimization Of Y Refractory Enterprise

Improving cost control ability is an important method for a company to enhance its core competitiveness.Y company is a high-tech refractory company that keeps pace with the times.Through unremitting efforts,it has won unanimous praise in the industry with good corporate reputation,continuous development policy and high-quality innovative product strategy.With the introduction of environmental protection policies,the unexpected changes in the raw material market and the low entry threshold of the industry,in order to stand out from the competition,the company should not only rely on external development,but also explore the intrinsic potential.It needs to use strategic means to reduce costs and expenses,pay attention to the development of environmental management,so as to strive for stronger profitability.By analyzing the current situation of cost control in purchasing and storage,production and operation of Y company,this thesis finds that the company has problems such as insufficient understanding of the market,incomplete cost analysis,imperfect cost control mechanism and inadequate control execution.Through the trace of the source of the problems,this thesis finds that the increase of storage cost is related to the low turnover rate of inventory,while the high purchase cost is due to the loopholes in the management of the market and suppliers.The difficult production cost control is caused by many reasons,for example,the main staff incentive system is not perfect,production control and equipment management is not in place,the concept and means of product quality management fall behind and environmental cost does not have a scientific accounting and evaluation mechanismIn view of the above problems,this paper puts forward the following suggestions: First of all,the company needs to establish a comprehensive cost control performance appraisal system,adopt the analytic hierarchy process to scientifically allocate the weight of the factors affecting the cost control of the company.Secondly,the company needs to establish a supplier access and evaluation system to strengthen procurement control,use ABC classification method to scientifically manage inventory,and apply standard cost method to control the cost of major products and control them within acceptable limits.Thirdly,the company needs to establish and improve the employee incentive mechanism,bring about employees the material and spiritual satisfaction they need,thus benefiting employees and companies at the same time.Finally,the company should bring environmental costs into the scope of company cost control and follow the direction of ecological development to take the road of green and sustainable cost control.Through the above measures,this thesis improves the cost control of all aspects of Y company,hoping to bring favorable support to the cost control work of Y company.