Research On The Cost Control Of Suzhou Hongyun Clothing Company

In recent years,China's small and medium-sized enterprises have achieved rapid development and play an important role in the national economic system.However,due to the rising costs of labor,capital,raw materials,land,resources and environment,the survival and development of small and medium-sized enterprises are facing severe challenges At the same time,there are also some problems in small and medium-sized enterprises,such as weak awareness of cost control,simple cost control method,lack of overall concept of cost control,etc.This makes it more difficult for small and medium-sized enterprises which rely on cost driving and are at the low end of the industrial chain.Therefore,improving the level of cost control is an effective way for small and medium-sized enterprises to overcome difficulties and enter a new development state.This paper takes Suzhou Hongyun clothing company as a case to study the cost control problems faced by the company.First of all,this paper expounds the research background of the paper,summarizes the current research status and research ideas on the cost control of small and medium-sized enterprises at home and abroad,and then leads to the research purpose and significance,content and method,and plans the technical route of the research.Secondly,this paper introduces the related concepts and theories of cost control,and takes Suzhou Hongyun clothing company as the case study object.Through the investigation and analysis of the company's cost control status and the calculation of gross profit rate,labor cost profit margin,raw material consumption and other key cost indicators,it is found that the company has high operating costs,low conversion rate of labor costs,and high loss of raw materials.Then through investigation and other methods,it is found that the main reason for the problem is the lack of perfect cost control system.Finally,combined with the current situation of the company,the paper puts forward the improvement scheme of cost control,mainly including determining the cost control target based on the cost budget,establishing the cost control system of design link,procurement link and production link.