Study On Cost Control Of Local State-owned Grain Enterprises

Food security is not only the needs of the people,but also the foundation of economic development and a strong guarantee for social stability and national security.As the vanguard of national grain supply,local state-owned grain enterprises play an important role in ensuring national grain security and effectively regulating grain and oil market.Their development can strengthen the foundation of China’s grain security,increase the international competitiveness of China’s grain,and make Chinese people secure their own rice bowl.Its cost control plays an important role in creating enterprise value,alleviating financial pressure and ensuring food security.It has become the primary problem that local state-owned grain enterprises have to face how to choose the cost control method that is in line with the enterprise itself,effectively reduce the cost and increase the efficiency,make the enterprise obtain the maximum economic benefit and improve the competitiveness of the enterprise.Taking Tengchong Grain and Oil Co.,LTD as an example,this paper studies the cost control of local state-owned grain enterprises by means of case study.On the basis of collecting and sorting out relevant literature,firstly,the research background and significance of this paper are expounded,and then the concepts and theoretical basis related to state-owned grain enterprises and cost control are introduced.Moreover,the cost composition,characteristics and current situation of cost control of local state-owned grain enterprises are introduced.Taking Tengchong Grain and Oil Co.,Ltd.as an example,the current situation of cost control is deeply analyzed.Summarize the problems and reasons in the cost control of Tengchong Grain and Oil Co.,LTD.Finally,in view of the problems existing in the cost control of Tengchong Grain and Oil Co.,LTD.,the paper proposes to strengthen the fine cost management of the purchase-sale-inventory link of the supply chain,and determine the rigid control of controllable costs according to the budget at the beginning of the year,improve the company’s information management and control level,rebuild the organizational structure and process optimization,improve the accounting system and cost control link,and improve the personnel and business level.Consolidating the internal control system of enterprises,realizing the cost management refinement and industry and finance integration.