Problems And Countermeasures In Product Cost Management Of W Chemical Enterprise

With the acceleration of globalization,the reform of China’s economic system has been further deepened.At present,the chemical industry is at the historical juncture of industrial reform,facing severe situations such as structural overcapacity,rising resource costs,insufficient product innovation,and increasing pressure on safe environmental protection.Green development has become a top priority.Chemical enterprises are impacted by the complex external environment,at the same time,they are faced with the test of the internal environment with rising production cost.Restricted by the investment cycle and production scale,most chemical enterprises are unable to expand the external market,but can only deeply dig the internal potential and pay close attention to the cost management.As the important part of enterprise management,cost management is closely connected with the survival and sustainable development of chemical enterprise,facing the complex and changeable market environment,in addition to expanding the market,innovation products and increasing production capacity,the most important and controllable is the product cost,reduce the product cost effectively can break the deadlock enterprise development,breakthrough the rising bottleneck.Based on the literature research on cost management at home and abroad,this paper adopts the methods of literature research,field investigation and the combination of induction and deduction,draws on the ideas of lean cost management and comprehensive cost management,takes the content of cost management as the clue,and analyzes the current situation of product cost management.It is revealed that W Chemical Enterprise has some problems in product cost budgeting,product cost accounting,product cost control and product cost assessment with imperfect product cost budgeting system,backward product cost accounting method,extensive product cost control process and imperfect product cost assessment.In order to effectively reduce the product cost,improve enterprise economic benefit,This paper proposes to improve the product cost budget system and strengthen the budget implementation,optimize the product cost accounting mode and build an information management platform,fine control the product production process and improve the product cost assessment mechanism,so as to help W Chemical Enterprise solve the high cost problem of swallowing profits,realize the optimal allocation of resources,and promote the rapid development of the enterprise,Also hope to have certain reference significance for other similar chemical enterprises.