Research On Cost Control Of Iron And Steel Enterprises In China

With the continuous development of our country,politics and economy have stepped into a new era.competition in the economic market is becoming increasingly fierce.If iron and steel enterprises want tosuccessful in the fierce market competition,they must focus on cost control.Under this background,iron and steel enterprises set foot on the road of control cost to increasing efficiency,and put forward a series of measures to reduce cost.However,some of these measures are suitable for China's iron and steel enterprises,some only stay in the theoretical surface,not practical.At this point,it is extremely important to explore the existing problems of cost control in steel enterprises.This paper mainly adopts literature research and case analysis,and using the method of field survey as the auxiliary.Analyzes the problems existing of iron and steel enterprises in our country,and put forward with pertinence suggestion,to help enterprises to gain competitive advantage.In this paper,the content is mainly composed of six parts.The first part is a brief introduction to the research background and significance of this paper.Summing up and sorting out the relevant research literature at home and abroad,provides the ramming rationale for this article writing.The second part is related concepts and theoretical analysis.The core concepts mentioned in this paper are defined,and then the related theories are briefly summarized.The third part is the analysis of current cost situation of iron and steel enterprises.Analyzes the difficulties faced by steel enterprises in our country at first,and then points out the general problems in the process of cost control.This aim is to understand the problems and characteristics of our steel industry as a whole.After understanding the fundamentals of the industry as a whole,proceed to part four.The fourth part is the pertinent case analysis,the selected case is a representative of HD steel enterprises.The analysis of the case mainly consists of three steps.First of all,HD iron and steel enterprises are introduced,their production processes are divided into processes,and the cost classification of enterprises is made clear;Secondly,according to the above classification,I will analyze the current situation item by item from horizontal,vertical and budget angles.Finally,the paper points out the existing problems of cost control by analyzing the current situation.The fifth part is the optimization suggestion of the cost control of the case.On the basis of discovering the problems and combining the characteristics of the times,this paper puts forward some pertinent optimization suggestions for other iron and steel enterprises.The sixth part is summary and prospect.Again comb this article research content,induces the research key point.It is concluded that the cost control of iron and steel enterprises is of great importance to the current development of our country and the direct material cost is the core of cost control,pointed out the shortcomings of this paper.The innovation of this paper lies in a comprehensive and detailed analysis of the cost structure of iron and steel enterprises.It provides theoretical guidance and decision-making basis for steel enterprises to promote cost control in an all-round way and optimize cost control scheme in the new era.