Research On Cost Control Optimization Of Q City No.2 Machine Tool Co.,Ltd

Since 1949,in China's economic market,the status of state-owned enterprises can not be underestimated,is the leader of China's economic development team.However,with the reform of the economic system and the further development of the enterprises themselves at the end of the last century,in the fierce competition of the market environment,the state-owned enterprises gradually show a sense of inability to match the market.The reason is that the backward management system of enterprises has seriously hindered the pace of the stateowned enterprises in the market.Among many problems,the phenomenon of cost out of control is particularly prominent.Therefore,the current cost control methods of state-owned enterprises need to be optimized and innovated.With the rapid development of science and technology,the market competition has become particularly fierce.In the competition of the same industry,the same type of products,in the case of similar performance and other factors,the price has become the key factor to determine whether the products sell well.However,the price is always influenced and restricted by the cost of products.Therefore,if we want to obtain certain price advantages in the market competition,we need to reduce the cost and effectively reduce the cost,so that the enterprise can be competitive.Q-2 Machine Tool Group Co.,Ltd.(referred to as Q-2 machine tool group in this paper)is an old state-owned enterprise that has been standing for decades.With the development of economy,in recent years,the benefit of the enterprise has declined seriously,and the profit is much lower than before.The fundamental problem is that the enterprise has problems in cost control.Therefore,it is very important for an enterprise to carry out an effective,scientific and reasonable cost control plan and put forward optimization suggestions for the current cost control methods of the enterprise.Under the background of the rapid development of market economy,this paper starts from the research background and the research significance of the article,through understanding the current domestic and foreign research situation of cost control,to lead out the main research content of this paper;then it introduces the basic theory related to cost control,to lay a theoretical foundation for the study of enterprise cost control and to put forward optimizationsuggestions;through and foundation Through the collection of theory,it is concluded that in the process of production and operation of the enterprise,there are prominent cost out of control problems in the links of raw material purchase,product production and product sales.After that,this paper combines the current market environment with the basic cost control theory to purchase,production and sales of the enterprise's production and operation activitiesAt last,the paper puts forward some suggestions for the implementation of the optimization scheme.The research of this paper has certain reference value for Q City second machine tool group to get rid of the current predicament and develop in an all-round way in the new era of market economy.