Research On Cost Control Optimization Of Shenyang XS Company

With the continuous development of modern science and technology and economy,the macro environment is constantly updated.Many advanced enterprises have made comprehensive use of management information and accounting methods to comprehensively predict,make decisions,control and evaluate a series of enterprise management activities,so as to use these information to promote enterprises to achieve strategic management objectives,so as to enable enterprises to obtain competitive advantages in long-term business activities and maximize enterprise value.In these activities,cost control is one of the core work,because the effectiveness of its control is related to the survival and development of enterprises.Under the principle of cost-benefit,enterprises can adopt different cost control methods to achieve cost competitive advantage,including but not limited to target cost method,standard cost method,variable cost method,activity-based cost method,etc.Research on cost control methods suitable for enterprises has become an essential link in modern enterprise management.Based on the theory and method of cost control,combined with the actual case of the special robot division of Shenyang XS Company,and based on the description of the current situation of cost control of Shenyang XS Company and its special robot division,this paper analyzes the problems existing in the current cost control of Shenyang XS Company and its special robot division.Firstly,combined with the business process and organizational structure of Shenyang XS Company and its special robot business unit,the subject of cost control is confirmed,combined with the target cost method,the cost control standards at each stage of each business unit are confirmed as the main cost control standards,and combined with the leading degree analysis and correlation degree analysis,the material cost,labor cost and processing cost are confirmed as the cost control objects;Secondly,the variable cost method and target cost method are used to put forward optimization measures in the preparation process of project cost control standards,cost control at each stage of divisional projects,white drawing audit process of design project personnel,etc.Finally,the control effect is analyzed and predicted according to the control object according to the optimization measures.Through the pre judgment data,it is concluded that the optimized cost control scheme basically effectively controls the cost control object,and successfully reduces the material cost,processing cost and direct labor cost of the special robot division.In general,the research conclusions of this paper can provide a certain reference for the future cost control of special robot division and other automation industries.