Enterprise Cost Control Research Articles

Research on Optimal Design of Fixed Asset Management Information System Based on RFID Technology

An efficient fixed asset management information system is of great importance to traditional companies with many years of production experience, especially in the current trend of digital transformation. It is of great significance to make full use of the existing information tool system, management experience and development cooperation resources to optimize and implement it for managers of grassroots enterprises. The use of Internet of Things technology can quickly improve the work efficiency and cost control of enterprises. Based on RFID technology, the overall structural design of the system is mainly explained, and it is optimized and implemented.

Study on Cost Control of Construction Enterprises in the Context of the COVID-19 - A Case Study of China Construction

Study on Cost Control of Construction Enterprises in the Context of the COVID-19 - A Case Study of China Construction

基于全面预算管理的企业成本管控不足与改进研究

With the accelerated pace of national market economy reform, in the process of carrying out enterprise cost control work, it is necessary to comprehensively strengthen the profound grasp of the concept of comprehensive budget management, combine with the development requirements of enterprises under the new situation, and strengthen targeted analysis and research of cost control and budget indicators. Only in this way can we provide important reference for scientific decision-making of enterprises and promote the maximum development and utilization of enterprise resources. This study discusses the significance and specific measures of comprehensive budget management in cost control for enterprises. Firstly, it explains the concept of comprehensive budget management and its significance in cost control work. Then, based on the current problems in implementing comprehensive budget management in enterprises, relevant management improvement suggestions are proposed based on the current shortcomings.

The Relationship between Logistics Selection and Enterprise Cost Control

This paper mainly studies the relationship between logistics selection and enterprise cost control through multiple angles and case studies of different enterprises. In the paper, the concept and segmentation of cost control, as well as the current logistics model in China and the applicable types of enterprises are introduced. Finally, it is concluded that more large enterprises can choose the self-operated logistics model, and small enterprises, especially self-employed enterprises, are more suitable for the model of cooperation with third-party logistics.

Research on Cost Management of Logistics Enterprises Under the Between Big Data, Intelligence, Mobile Internet and Cloud Computing

In 2013, the concept of "Great wisdom moving Cloud" was first proposed at the China Internet Conference. Under the national technology innovation strategy, Dazhiyun has gradually become a powerful technology engine for economic development and enterprise transformation and upgrading. With the advent of the era of "big wisdom moving cloud", the traditional enterprise cost management has been unable to meet the current financial management requirements, how to form a cost leading advantage has become the core task of cost management. Big data, artificial intelligence, cloud computing, Internet of Things and other related technologies provide technical support for enterprise cost management innovation. However, under the background of "big wisdom moving to cloud", there are still many shortcomings in enterprise cost control, such as backward cost management concept, backward related supporting system, lack of professional talent quality, data collection distortion, etc. Enterprises should take the initiative to introduce information technology. To develop in the direction of technological innovation and management innovation, reduce costs and increase efficiency.

Research on Enterprise Cost Control Based on Lean Production

<p>Taking the cost control research and improvement process of Chaoyang steering gear production company as an example, this paper studies the enterprise cost control based on lean production. First of all, the problems existing in the production process and organizational structure of enterprises are analyzed. Secondly, the causes of the problem are analyzed. Then, according to the location of the problem, combined with the cause of the problem, it solves the cost control problem of the enterprise from the perspective of lean. Finally. the corresponding improvement results are evaluated and analyzed. This paper combines lean production with cost control, and puts forward another application of lean production, which reflects that lean production is an effective method for enterprises to reduce costs and improve efficiency.</p>

A Study of the Impact of Executive Power and Employee Stock Ownership Plans on Corporate Cost Stickiness: Evidence from China A-Share Non-Financial Listed Companies

It is of great value to study the stickiness of enterprise cost for reducing enterprise cost and improving enterprise performance. This paper selected all A-share non-financial listed companies from 2014 to 2019 to study the impact of executive power and employee stock ownership plans on cost stickiness. The study found that the higher the executive power, the stronger the cost stickiness of the enterprise. By reducing the adjustment costs and optimistic expectations of management and improving the performance sensitivity of executive compensation and quality of information disclosure, an employee stock ownership plan plays a role in suppressing the cost-stickiness effect of executive power. The larger the scale and the more times the employee stock ownership plan is implemented, the stronger the inhibition effect is. An employee stock ownership plan has a stronger inhibiting effect on the cost-stickiness effect of executive power in enterprises with a large proportion of state-owned and institutional shares and high employee status. Combining the research themes of management accounting and financial accounting, this study discusses the economic consequences of ESOP from the perspective of enterprise cost control, which is helpful for internal and external stakeholders of enterprises to understand the characteristics and effects of ESOP in the new era, and also provides new evidence for enterprise cost control while enlightening policy makers and listed companies to explore the feasible mechanism of enterprise cost control from the staff level. It is of great value to study the stickiness of enterprise cost for reducing enterprise cost and improving enterprise performance. This paper selected all A-share non-financial listed companies from 2014 to 2019 to study the impact of executive power and an employee stock ownership plan on cost stickiness. It is found that the higher the executive power, the stronger the cost stickiness. An employee stock ownership plan has a stronger inhibiting effect on the cost-stickiness effect of executive power in enterprises with a large proportion of state-owned and institutional shares and high employee status. This study provides new evidence for corporate cost control.

Project Construction Cost Control under the Mode of Bill of Quantities

Under the bill of quantities pricing model, the price of the contract is determined in advance, making the focus of enterprise project cost management be to control the expenditure of construction costs on the premise of established revenue, reduce the risks brought about by the bill of quantities pricing model, strengthen cost control, give play to the advantages of strategic cost management, and ultimately minimize project risks to maximize the benefits obtained by the enterprise. This paper mainly analyzes the problems existing in the cost control and cost management process of construction enterprises under the bill of quantities pricing mode, and proposes corresponding solutions based on the existing problems, hoping to increase the profits of enterprises from cost control and improve their market competitiveness.

Discussion on Enterprise Cost Accounting and Control

Discussion on Enterprise Cost Accounting and Control

Improving the cost control system in the housing and utilities sector

Subject. We consider expenses of enterprises operating in the sphere of housing and utilities. Objectives. The purpose is to improve the methodology for cost control of enterprises for the provision of housing and communal services. Methods. The study employs matrix modeling methods. Results. We substantiate the need to apply ‘reference tariffs’ based on ‘reference costs’ in the housing and utilities sector, propose a matrix model of cost control, which helps identify deviations from the specified reference values and make necessary management decisions. Conclusions. The resulting model enables to control costs in the housing and utilities sector, to increase the effectiveness of tariff regulation. The offered matrix modeling adapts to the specifics of activities of any economic entity.

Analysis on the Role of Construction Project Budget in Engineering Cost Control of Construction Enterprises

Analysis on the Role of Construction Project Budget in Engineering Cost Control of Construction Enterprises

Design Analysis of Intelligent Enterprise Costing Platform Based on a Virtual Network Mapping Algorithm

Cost management is an important part of enterprise management and is fundamental to the survival and development of enterprises. Cost management is of great significance to promote production and cost-saving, strengthen cost accounting, improve management, and enhance the overall management level of enterprises. In this paper, different factors affecting mapping are combined with a group intelligence algorithm to study virtual network mapping, which dissects enterprise cost management in a new perspective and analyzes the relationship between enterprises in each supply chain and the association between the processes of each link in the supply chain. The algorithm uses node CPU, node degree, and neighboring bandwidth resources as advisors’ strategies, respectively, and customers consult multiple advisors in the process of constructing mapping solutions, and the advisors give suggestions to customers according to their strategies. CGS-VNE uses an advisor-guided search mechanism to ensure the diversity of mapping solutions, which can fully explore the solution space and derive high-quality enterprise costing solutions through iteration. Whether in evaluating enterprise cost control or enhancing enterprise cost control capability, the value chain theory can be practically applied to clarify the current situation of enterprise cost control under the premise of combining theory and practice and truly achieve the fundamental purpose of helping enterprises to fully implement cost control.

Enterprise target cost control algorithm based on hypercycle model

Considering that the current cost control algorithm has the problems of poor control effect and high cost of manpower and material resources in enterprise cost control, a target cost control algorithm based on Hypercycle model is proposed. By analyzing the relationship between capital, price, technology and target cost control, this paper analyzes the influence of uncertain factors on target cost, and constructs a cost control super cycle model to realize enterprise cost control. Examples show that the algorithm can effectively improve the cost effect of enterprises, and has the practicability of reducing enterprise costs and improving enterprise profits.

Research on environmental cost control of ANGANG STEEL COMPANY LIMITED under the background of low-carbon economy

In recent years, with the rapid development of our country's economy, our country's natural environment resources are also being consumed at an accelerated rate. In 2021, our country's economic work requires promoting the effective combination of consumption and investment on the basis of insisting on expanding domestic demand, and accelerating the development of the green and low-carbon economy. Iron and steel enterprises as an important body responsible for our country's implementation of carbon emission reduction targets, they should take the initiative to act and make preparations to accelerate the development of the low-carbon economy. The promulgation of the "14th Five-Year Plan for Industrial Green Development" and the "Guiding Opinions on Promoting the High-quality Development of the Iron and Steel Industry" has accelerated the adjustment of the iron and steel industry’s industrial structure. Green and low carbon will be the future direction of China's iron and steel industry. The development of low-carbon economy is inseparable from the environmental cost control, so it is very necessary to research the problems and countermeasures in the environmental cost control of iron and steel enterprises. ANGANG STEEL COMPANY LIMITED is one of the largest domestic steel production enterprises and one of the successful models of iron and steel enterprises. This paper takes ANGANG STEEL COMPANY LIMITED as the research object, and uses the low-carbon economy theory as the theoretical tone of the full text. Combined with the literature analysis method and case analysis method, it collects and organizes the environmental data of ANGANG STEEL COMPANY LIMITED, and analyzes the problems existing in the environmental cost control of it. Finally, according to the existing problems, this paper will put forward corresponding suggestions to solve the problems, provide reference and help for other iron and steel enterprises, so as to help our country gradually improve the market to promote energy conservation, emission reduction and the development of a green and low-carbon economy.

Application and Analysis of Target Cost Management in Enterprise Economic Management

In the development of the enterprise, taking relevant measures to reduce the cost of production and operation of the enterprise, enhance the economic benefit of the enterprise, and enhance the competitiveness of the enterprise is the goal of enterprise cost control. According to the cost management course studied in this semester, target cost management is a very important content and a tool for enterprises to keep profits. This paper introduces the development status and theoretical basis of target costing, analyzes the practice of target costing management in a case, and proposes existing problems and solutions.

Logistics cost control in food processing enterprises based on TD-ABC

In order to improve the logistics operation of food processing enterprises and control the logistics cost, this paper starts from the analysis of the logistics operation process and characteristics of enterprises, analyzes the logistics cost classification and composition of food processing enterprises, puts forward the basic process of applying TD-ABC to control the logistics cost, constructs the logistics cost accounting model of food processing enterprises based on TD-ABC, and puts forward relevant logistics cost control methods including the design of logistics cost control system, the determination of logistics cost control points and specific implementation steps. The typical food processing enterprises are selected for the empirical study of logistics cost accounting and controlling. By comparing the cost accounting results of TD-ABC and ABC, the result shows that TD-ABC (Time-Driven Activity-Based Costing) method can accurately grasp the logistics cost composition, identify inefficient logistics operations and non-value-added operations, and analyze the efficiency of various logistics departments, verify the feasibility and effectiveness of logistics cost accounting model and control method system, and provide some advice for logistics cost control and logistics process transformation of food processing enterprises.

Application Research of Enterprise Cost Management and Supervision Mechanism Based on Big Data

Enterprises to carry out effective cost management, can increase revenue, reduce expenditure for enterprises and improve the competitiveness of enterprises in the market. This paper first explains the problems existing in enterprise cost management and supervision mechanism and the overview of enterprise cost control and big data system. At the same time, it discusses how Chinese enterprises should do a good job in cost management in the era of big data for readers’ reference.

Cost Control of Real Estate Companies in the Era of Big Data

With the reform of the domestic economic system, the logic of the real estate industry is changing, and the industry structure is also undergoing reshaping. Three red lines, two red lines and centralized land supply, these three policies have allowed the entire industry to revolve around housing speculation, deleveraging, stabilizing land prices, housing prices, stabilizing expected development, high leverage and high profitability era disappear, the real estate industry is facing great downward pressure, which requires real estate companies to strengthen cost accounting control and maintain their core competitiveness. This article analyzes and discusses the cost structure of real estate enterprises and the existing problems in the control status. Based on the background of big data, this paper proposes strategies to strengthen the development cost control of real estate enterprises, aiming to provide reference and reference for cost control in the same industry.

The Construction and Research of Control System and Accounting Informatization by Visualization Mode

This article raises the issue of enterprise cost and project management control, analyzes the cost and expense project management and control model, and proposes the definition of daily business documents and cost types involved in the cost and expense project management and control model. In the cost and expense project management and control model, the following concepts are proposed: target cost, budgeted cost, actual cost, contract split cost, non-contract split cost, pending split cost, dynamic cost, design and cost expense project management Control related daily business processing documents, that is, contract documents, non-contract documents, cost documents to be incurred, and payment documents, and decompose to generate corresponding contract split costs, non-contract split costs, pending split costs, and corresponding The payment plan can be compared with the real-time monitoring of the target cost and budget cost through the dynamic cost (the sum of contract splitting cost, non-contract splitting cost, and pending splitting cost) and the real-time monitoring of the payment time, payment amount and payment plan Realize the management and control of cost items. At the same time, the paper puts forward the basic idea of the design of the cost and expense project management and control system, analyzes the flow of the cost and expense project management and control system, and demonstrates the operating effect of the cost and expense project management and control system.

Economic benefits of construction waste recycling enterprises under tax incentive policies.

To further explore the development of construction waste recycling enterprises and promote the recycling of construction waste resources in China, a system dynamics model of the economic benefits of construction waste recycling enterprises is established using the system dynamics method and taking the tax incentive of the Guangzhou Municipal Government as an example. The economic benefits of construction waste recycling enterprises are analyzed from the perspective of the total cost, total revenue, and total recycling amount. The results of the MATLAB simulation and numerical analysis show that (1) by simulating the effects of different taxes such as value-added tax (VAT), education surcharge, urban construction tax, and enterprise income tax on the economic benefits of construction waste recycling enterprises, it is found that when tax incentives reach 70%, the VAT favorable policies bring the highest gains, followed by enterprise income tax, whereas favorable education surcharge policies and urban construction tax have the least impact on economic benefits. (2) Taking the monetary subsidy of the Guangzhou municipal government as an example, it is estimated that the total revenue of construction waste recycling enterprises will increase by 33.56% annually in 2030. When the new production technology is adopted, the return on investment (ROI) will reach 46.8% in 2030 compared to previous technological improvements. In the simulation scenario, the ROI will be 42.2%, which has a good incentive effect on the cost control of enterprises. (3) Increasing the available power to VAT and corporate income tax can improve the profitability of construction waste recycling enterprises in China; however, tax incentive policy will no longer be the main factor affecting the benefits of enterprises when a certain time is reached. (4) It is suggested that the government improves the relevant tax laws incentive policies, increase tax incentives, and add equipment tax incentive policies, actively change the tax mode, and increase indirect tax models to improve the economic benefits of enterprises. The research results provide a decision-making reference for the government to formulate laws and policies related to the economic benefits of construction waste recycling and promote the development of the construction waste recycling industry, the development of new industries, such as waste recycling and treatment, and the formation of industrial chains, to achieve the strategic goal of sustainable development.