| With the change of social and economic environment,the aggregate industry presents a large market fluctuation.With the steady progress of supply side reform and green environmental protection,especially for mining enterprises,after the 19 th National Congress of the Communist Party of China,green mine c onstruction has risen to national action.Mining enterprises are facing great pressure of transformation,upgrading and integration,and their living environment has changed a lot.In the unstable market environment,enterprises are facing more challenges.At the same time,enterprises themselves also have internal operation and management risks.Since the establishment of Xinlei company,there has been a lot of cost waste.In order to adapt to the development of the market,improve the competitiveness of t he enterprise and maintain a reasonable profit,Xinlei Co.,Ltd.can reduce the cost of the enterprise by increasing cost control efforts and scientific management methods.This paper takes the current situation of cost control of Xinlei Co.,Ltd.as the research object,combined with the characteristics of the sandstone industry in which the company is located,uses the cost control method and the theory of responsibility cost management to conduct a comprehensive and in-depth study on the company’s cost control system.By analyzing the industry overview,production process and the current situation of cost control of Xinlei Co.,Ltd.,the main problems are pointed out : the consciousness of enterprise cost control is not strong,the cost of maintenance and management is too high,the cost budget is only in the form,and the cost assessment mechanism is lacking.In view of these problems and their causes,this paper puts forward the corresponding cost control improvement plan by using the theory and method of responsibility cost management.Improve the company’s cost control by improving the awareness of staff cost control,strengthening equipment management to reduce maintenance costs,strengthening the management and control of enterprise management costs,carrying out responsibility budget for each responsibility center,forming responsibility cost assessment mechanism and other measures,and guarantee the company’s cost control in financial accounting,organizational structure,human resources and safety p roduction,so as to achieve The expected effect is to continuously improve the company’s profit space and enhance the company’s market competitiveness.Through the research on the improvement of cost control of Xinlei Co.,Ltd.,this paper hopes that the company can build a scientific and long-term cost control mechanism to reduce costs and improve the competitiveness of enterprises.At the same time,it is hoped that these measures can provide important reference and reference value for the cost control of other private companies that produce aggregate and non-metallic mining industry in China. |