| The HSR Food Co.,Ltd.is a bakery food manufacturing enterprise.It still adopted traditional cost control methods and lacked of a comprehensive and sound cost control system.The traditional cost control method is relatively simple and cannot meet the current requirements for the development of the company.With the advent of cloud computing and the "Internet +" era,companies are facing various cost increases.Due to the trend of online and offline sales,the company urgently needs to cope with the changing external environment and reduce costs by improving cost control solutions.Nowadays,management accounting is more and more valued by enterprises.Applying advanced management accounting tools to improve business management has been a clear trend,thereby to control the cost of enterprises.Therefore,it has theoretical and practical meaning to rebuild the cost control model for HSR company.This paper,firstly introduced the development status of management accounting in domestic and abroad.Combined with the development and application of relevant theoretical results in China,it is applied to the cost control of HSR Food Co.,Ltd.Management accounting has a wide range of applications,and several tools related to cost control have been selected to analyze its relationship with cost control.Secondly,it analyzed the current situation of cost control,existing problems and related reasons of HSR company.Based on SWOT analysis,from the four aspects of advantages,disadvantages,opportunities and threats,the paper puts forward the idea of establishing a comprehensive cost control.In the design of the cost control plan for the HSR company,it introduced the standard cost method,the comprehensive budget,the balanced scorecard,the quantitative analysis method,regression analysis and other methods.The cost control optimization plan is constructed by the six aspects: R&D,production,and sales etc.,including setting corresponding indicators and implementation steps.Finally,it is proposed that the implementation of the cost control plan requires corresponding safeguard measures,evaluate the expected results of the company and the implementation effect of the plan.This paper reconstructs the cost control plan of HSR Food Co.,Ltd.,which lays the foundation for the company to quickly obtain cost advantages,maximize profits,and meeting new developments.HSR company implemented the cost control program gradually.The comprehensive budget and standard cost method were used for a period of time,and the relevant cost data were obtained.The results presented by the relevant data were analyzed,and then concluded that the cost control scheme design has a significant effect on the cost control of HSR company. |
