Study On Fine Cost Management Of HL Chemical Enterprises

In order to cope with the current severe market situation,high operating costs,serious decline in profits,financial risks and other problems faced by salt chemical enterprises,they have to adopt the cost refined management system to improve the level of cost management and reduce the cost of enterprises.In this paper based on the study of literature at home and abroad,combined with practical problems of chemical industry enterprise in production management in our country,with LH chemical enterprise cost management as the research object,further investigation to study the status quo of cost accounting and management of the company,the analysis of existing problems,and on the basis of the value chain analysis,put forward the LH chemical company's cost of fine management framework design,the optimization of comprehensive budget management,based on the operation cost method to improve the existing traditional cost accounting method,and the three aspects of the fine management of the production process to improve and perfect,expand the breadth and depth of traditional financial cost management.Framework on the one hand,the cost of fine management to provide the cost of the chemical enterprise management beforehand,matter and afterwards the elaborating management guidance,on the other hand,by improving the enterprise's traditional cost accounting method,using the homework cost method of the chemical enterprise cost accounting based on the original accounting basis,make its calculation result according to the content of homework cost more accurately reflect the actual cost of the enterprise process and results.Based on activity-based costing(ABC)and combining with standard cost and budget system,the enterprise can carry out activity-level cost fine management,so as to realize the purpose of cost management for the chemical enterprise to continuously improve cost,establish cost leadership and respond to market changes.