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Research On Cost Control Of T Environmental Protection Company Based On Supply Chain Management

Posted on:2022-09-03Degree:MasterType:Thesis
Country:ChinaCandidate:X GuoFull Text:PDF
GTID:2531307034480144Subject:Accounting
Abstract/Summary:PDF Full Text Request
The sudden COVID-19 in 2020 has pushed the pause button across the country and even the world.The downward pressure on the economy is too great,and domestic large and small enterprises are facing huge operating pressure.As a SME in the growth period,T Environmental Protection Company not only in 2020,but since it entered the growth period,it has neglected the management of all links in the supply chain and has led to excessive costs.It is difficult to develop steadily in the environmental protection monitoring instrument industry where market competition is very fierce.Therefore,finding the most suitable cost control method on the basis of supply chain management can help T Environmental Protection Company to get out of the predicament.This dissertation first briefly describes the basic theories related to the research content,including the basic concepts of supply chain,the main content of supply chain costs,and standard costing.Mainly use on-site investigation and data analysis methods to analyze the financial data of T Environmental Protection Company in the past 4 years,conduct investigations and interviews in various departments of T Environmental Protection Company,and analyze and summarize the cost of T Environmental Protection Company in each link of the supply chain from the perspective of supply chain management.There are problems in control,such as the irregular procurement process in the procurement process,the lack of a standardized inventory management system in the warehousing process,the inaccurate statistics of working hours in the production process,and the poor collection of customer payments in the sales process.In response to the problems found,the standard cost method was implemented in the production process of T Environmental Protection Company in order to achieve the goal of effectively controlling product costs.The actual cost of the Y product was compared with the standard cost and the cost difference was analyzed.The implementation effect was briefly evaluated and the guarantee measures for the smooth implementation of the standard cost method in T environmental protection company were proposed.Finally,it puts forward feasible optimization suggestions for cost control from three aspects: procurement,warehousing and logistics,and sales and after-sales operation and maintenance.Through this dissertation,from the perspective of supply chain management,a comprehensive study of the cost control of each link in the supply chain of T environmental protection company provides ideas for T environmental protection company to do a good job of cost control in the future.
Keywords/Search Tags:Supply chain, Cost control, Internal control system, Standard cost method, Supply chain delay technology
PDF Full Text Request
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