Research On The Management Cost Control Of S Company

In the context of economic globalization,China has integrated into the World Economic System,the world is in a period of turbulence,transformation,transformation and adjustment,in which the old and the new ideas collide,the old and the new forces contrast,the new and the old power change,the new and the old rules change.In the fierce market competition,how to seek more benefits for enterprises to obtain sustainable competitive advantage has become the most concerned problem.Controlling and reducing period expenses is the eternal theme of Enterprise Management.To strengthen the management and control of period expenses is helpful for the realization of enterprise's target profit and the promotion of product competitiveness.Management Expenses,financial expenses and sales expenses are the expenses of the three major periods,while management expenses involve many departments and cover a wide range of business,accounting for a large proportion of the expenses of the period.Therefore,if an enterprise wants to control the expenses of the period,then it is very important to control the overheads.And the management cost has certain particularity,for example,the management cost has certain law in each period,so we can use the law of change in each period to find the difficulties and key points in the management cost,this is also conducive to the company's overall period of cost control and economic growth.In recent years,S Company has continuously expanded its business and company scale.With the expansion of the company's scale,the expenses of the cost category have also been rising,and the effect of cost control is negligible.This requires the enterprise to continuously increase the control of the expense category,the management cost of s company is the first of all the expenses in the period.The increasing of the management cost has seriously affected the overall benefit of the company.Therefore,the fine control of the management cost is an important focus of s company,in this paper,through the domestic and foreign research on management cost control,consulting relevant literature,using field investigation and case study method,combined with the actual situation of s company,from three dimensions of budget management,Cost Process Management and project comprehensive management,this paper introduces the present situation of management cost control of s company.This paper analyzes the present situation of S Company's management expense control,and sums up the problems existing in it.In the aspect of budget management,the cost overruns are serious and unreasonable expenses are prominent;in the aspect of expense reimbursement process management,the expense reimbursement process is confused,the resources of equipment maintenance and consumables are wasted,and the fixed assets report losses is unreasonable;Integrated Project management is rough,lack of budget and tracking management.And the causes of the above-mentioned Problems in-depth study,budget management problems are due to the unreasonable budget preparation,budget implementation is not in place,budget assessment caused by the loss of meaning;The problem of expense reimbursement process management is due to the expense reimbursement implementation is not strict,process and system management is not clear,fixed assets management is not reasonable;The problem of integrated project management is caused by the lack of attention of management and the low awareness of project managers.On this basis,combined with relevant management cost control methods,for budget management,use the basic principles and methods of comprehensive budget management,optimize budget preparation,strengthen budget implementation,strengthen period assessment.In the cost process management,it is proposed to strictly implement the cost reimbursement process,standardize the process and system management,change the traditional management,and do a good job in the purchase management of fixed assets.In the aspect of integrated project management,cost-benefit and future cash flow analysis are proposed,budget management and follow-up Management of project cost are done well.Considering that s company is short of time to implement management cost control,and on the basis of putting forward concrete improvement suggestions,the paper also puts forward the concrete implementation scheme of management cost,as well as the ideas of supervision,encouragement and simplification.In this way,the management cost control is no longer in the theoretical stage,but in-depth to the actual,can specifically solve the existing problems,thus helping s company to better establish a good management cost control system in practice.