| 2021 is the beginning year of the "14th Five-year Plan",the year when carbon peak and carbon neutralization are included in the government work report,and the year when the low-voltage electrical industry enters a new development stage.But with the trade war between China and the United States,the price-rising of raw materials,especially after the outbreak of the epidemic in2020,full of challenges and uncertainties,chip shortage,international transport capacity is tight,the vast majority of enterprises are facing great pressure,especially the cost pressure,client receivables collection strength decreased by the regulation of national policies,so that the lowvoltage electrical industry is facing significant pressure and challenges.This paper takes D Electric Co.,Ltd.as the research object,Ahp-fuzzy comprehensive evaluation method is used for research: based on the analysis of relevant data of D Company,it points out the existing problems of D company’s cost control and six influencing indicators,including personnel structure,company organization system,production cost,manufacturing expense,asset management,digital technology,and 14 influencing factors.The effectiveness evaluation system of cost control is constructed according to various indexes and factors,and fuzzy comprehensive evaluation method is used to evaluate the effectiveness of cost control.Finally,based on the evaluation results,it obtains the strategies to improve the effectiveness of D company’s cost control: optimize the company’s personnel structure,strengthen the company’s organizational system,reduce the production cost of the supply chain,strengthen fine management,strengthen fixed assets management,catch up with digitalization,and empower the supply chain.Effective cost control evaluation and strategy can not only help D company make accurate business decisions,but also improve its operational performance and economic benefits,and also have certain reference significance for the cost control of the industry. |
PDF Full Text Request