Research On Improvement Of S Group Cost Control System

In recent years,the fluctuation and fall of international oil prices have exerted a tremendous impact on the operation of various types of enterprises in the industry.The severe business environment has prompted enterprises to set new strategic goals,thus affecting the strategic linkage of multiple management levels.As the focus of enterprise management,financial management must put the strengthening of strategic cost control in a more prominent position.Strengthening enterprise cost control is the embodiment of cost leadership strategy and an effective means to achieve value creation.Through the study of advanced theories and methods related to cost control and cost control system construction,this paper summarizes the related research on cost control system construction of enterprises,especially group enterprises.This paper makes a case study on the cost control system of S Group with the background of diversified operation in the petroleum industry under state-owned enterprises,describes the basic situation,organizational structure,development strategy and cost control system of the company,and clarifies the company strategy and cost strategy positioning.By means of on-the-spot investigation,case analysis and data comparison,this paper reveals the problems existing in the cost control system of S Group in the aspects of organization,cost control system,cost control process and cost assessment mechanism.In view of the above problems,this paper puts forward the objectives,principles,ideas and concrete realities of improving the cost control system of S Group.The paper puts forward concrete suggestions for the application of the scheme,applies the theory of strategic cost,standard cost and target cost to the practice of improving the cost control system of S Group,optimizes the organization,revises the cost management,perfects the cost control process,and constructs the standard cost system.Different cost control methods are used in the construction and optimization of cost assessment system,which breaks through the limitation of using only one control method and is more suitable for the operation of group company cost control.This paper studies the cost control system of Group diversified enterprises,optimizes the cost control mode,makes S group realize the improvement of cost control system,and improves the cost management ability.Finally,create benefits and achieve the strategic objectives of enterprises.At the same time,I hope this study can provide some reference for the construction of cost control system of related types of enterprises.