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Study On Cost Control System Of The Total Staff Of East China TS Civil Explosion Company

Posted on:2020-05-21Degree:MasterType:Thesis
Country:ChinaCandidate:L WangFull Text:PDF
GTID:2491306500479704Subject:Master of Accounting
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Civil blasting products play an important role in China’s infrastructure construction.Since the financial crisis in 2008,China’s infrastructure construction has entered a new stage.With the commencement of a series of infrastructure projects,the civil blasting industry has experienced a golden period of development.However,in recent years,China’s economic development pays more attention to quality and efficiency,the investment in fixed assets slows down,the industrial structure adjustment continues to deepen,the price competition of civil explosive products becomes increasingly fierce,the production safety requirements become more stringent,the original extensive development problems are gradually exposed,which makes many civil explosive equipment manufacturers in the loss or even bankruptcy edge.In almost completely competitive market,only to carry on the effective cost control,compression unnecessary costs,reduce unnecessary waste of resources,establishing participation of cost control system,can effectively improve the level of cost control,to help circumvent the risk of investment,market,etc all kinds of enterprises,improve the comprehensive competitiveness,arousing subjective initiatives of full,make the enterprise profit target profits,even to survive in the fierce competition in the market.East China TS civil explosive company is a typical production enterprise of civil explosive products,mainly engaged in the production and sales of all kinds of detonators and other civil explosive equipment.With overcapacity in the civil explosive industry and increased competition,the company has been Mired in continuous losses for nearly three years.In the short term,no breakthrough can be made in product research and development and market expansion.In order to obtain economic benefits,it has become an inevitable choice for enterprises to establish a cost control system with full participation of all staff,which is compatible with purchasing,production,sales and other business modules.Firstly,this paper introduces the background and current environment of civil explosive industry,and classifies the research results of domestic and foreign scholars in the field of cost control.Then,based on the relevant theory of cost control,the basic situation and cost control problems of TS civil explosive company are analyzed by means of field investigation.For TS series of industrial explosive company business module and process,designed the TS industrial explosive company’s total cost control system,the system will control from the perspective of participation and the main body is divided into decision-making level,middle management and the three levels at the grass-roots level,different levels according to their own responsibilities set up corresponding evaluation index,the index set is mainly based on past data and experiences,and then according to the expert scoring method for simulating the system implementation,such as that TS industrial explosive company personnel cost control should focus on focus on the direction of the industrial explosive company personnel cost control for TS system stable operation of the guarantee measures are put forward.
Keywords/Search Tags:Total staff cost, Control system, Civil explosion company
PDF Full Text Request
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