Research On Cost Control Of Enterprise A Under The Price Fluctuation Of Chemical Raw Materials

With the rapid development of economy,the market competition intensifies day by day,and the development of science and technology changes with each passing day.For the sustainable development of enterprises,profit is the prerequisite,and cost control is the key.When manufacturing enterprises in the chemical industry improve their processes and develop new materials,reducing costs is an important factor to ensure the development of enterprises.A blizzard in the Gulf of Mexico in early 2021 triggered a sharp rise in raw materials in the global new chemical material polyurethane industry,resulting in operating losses of many enterprises.It also reflects that enterprises have problems in cost control,such as the high proportion of raw materials and the great impact of raw material prices.For enterprises,if they rely too much on the price of raw materials,they can not control the cost well and will not guarantee the profits of enterprises.This paper takes enterprise A in the new chemical materials industry as the research object.By analyzing the production cost composition and control status of enterprise a,we find the problems existing in the process of cost control.On this basis,this paper puts forward the cost control measures under the fluctuation of raw material price,including the risk control under the fluctuation of raw material price,ensuring the implementation of R & D innovation,constructing the cost control process through the internal management concept,improving the management process from the aspects of finance,customer value,internal process and incentive improvement,so as to help enterprise a achieve the purpose of cost reduction and efficiency with technological innovation and management leadership,Form the core competitiveness of enterprises and realize sustainable development.The research shows that the price fluctuation of raw materials in the new chemical material industry is an objective fact.Enterprise A should do a good job in risk prevention and establish a comprehensive internal management system for cost control.While providing reference for enterprise A,this study can also provide reference for the cost control of other similar enterprises in the new chemical materials industry.