| In recent years,with China’s continuous introduction of new policies to support the overall economic development,all kinds of small and medium-sized manufacturing enterprises have developed vigorously,driving the overall economic situation in China to improve and maintain a uniform development.However,the common problem of small and medium-sized manufacturing enterprises is that the production cost cannot be controlled within a reasonable range.According to big data,the production cost of small and medium-sized manufacturing enterprises even accounts for more than 75% of the total product cost.This type of enterprises in the production of various problems existing in the cost control,often results from congenital disadvantages exist in the early development of enterprise,such as enterprise managers and workers in the field of production cost control consciousness weak,lack of scientific production cost control process is too simple,lack the necessary production cost control mechanism,etc.,these reasons to a certain extent restricts the development of enterprise.Manufacturing enterprises,as the name implies,their basic business activities are carried out around product production,so strengthening and improving production cost control is an inevitable requirement for small and medium-sized manufacturing enterprises to constantly seek new interest growth points and remain invincible in the tide of economic development.In the daily operation of KONE,internal and external pressures exist: internally,some conflicts of interest between employees and the management of Kone are to be dealt with;Externally,we must face the fierce market competition in the manufacturing industry and the new policies introduced by the state.These problems ultimately boil down to production cost control,product quality management,market share in similar products and so on.Among them,the most core link should number production cost control.Using effective methods to control production costs within a reasonable range is not only conducive to the establishment of price advantages for enterprises,but also to help them win development opportunities in the industry,leading similar enterprises.In addition to effective cost control,scientific cost budgeting system and methods are needed to reduce production costs.According to the current production cost classification,this paper takes Kone Company as an example to study the capital consumption generated by product production,equipment use and maintenance,and employment labor in manufacturing enterprises’ production activities.The sum of these capital consumption is collectively referred to as production cost.This paper studies the actual situation of production and operation of KONE company from three aspects of direct material,direct labor and manufacturing cost.This paper analyzes the current situation and existing problems of PRODUCTION cost budget control of KONE Company,further finds out the external and internal reasons for the high production cost of Kone Company,and then studies the countermeasures for improving production cost budget and control of Kone Company.In the aspect of cost budget,the paper puts forward the organizational structure optimization based on comprehensive budget management and the comprehensive budget management system based on balanced scorecard.Cost control,optimize the cost control system,material cost,direct labor cost and manufacturing cost control scheme,and finally develop the concept,culture,information,system and organization of the guarantee measures. |
