Enterprise Cost Control Research Articles

Influence of the Camp Changed to Increase the Advantages and Disadvantages of Logistics Enterprises and Countermeasure Analysis

The main function of the camp changed to increase is tax cut, which aims to avoid duplication of tax, reduce the tax risk and enterprise cost, which will have a profound significance to the long-term survival and development of logistics enterprises. But the logistics enterprises generally reflect that the deductible items are few, that the deductible conditions is tough, that the transport rate is too high, that the tax burden of enterprises increases significantly and so on. After all, the reform of the value-added tax rate is a necessary transitional arrangement. It needs to reform tax rates constantly and timely according to the needs. This paper focuses on the discussion of the influence of the camp changed to increase the advantages and disadvantages of logistics enterprises, and their countermeasures, so as to improve the level and quality of the tax cost control of logistics enterprises, and to promote the survival and development of enterprises.

Applied Research of Enterprise Cost Control Based on Linear Programming

As the economic globalization constantly advancing, the competition in the market economy has become even more intense, especially the growing nationalization in the competition among enterprises. The enterprise cost control is essential. Only when the enterprise cost control is within a reasonable range, the corresponding competitiveness of enterprises will be greatly enhanced, so the enterprise cost control is currently the strategy commanding point contended for by all parties. The linear programming is a calculation method to research the optimization of the objective function in the operational research under the relevant linear restrictive conditions. The linear programming is relatively mature and complete in the operational research, and it especially occupies a very important position in the economic field. The linear programming has clear steps and little computing complexity, which is helpful for dealing with the problem quickly. To transform the real problems into linear programming problems can demonstrate the impact of the various factors in the problems on the over-all results, which can not only demonstrate the restrictive conditions well, but also determine the optimal solution of the objective result under such restrictive conditions. It requires accurately and actually transforming the problems, and determining the restriction factors and ultimate goals.

The Application of OLAP in Logistics System of Steel-Production

The cost control of Enterprises, logistics cost has become one of the important components. In this paper, based on SQL Server2000 database steel production logistics information multi-dimensional data set is established based on the on-line analytical processing (OLAP) base. The production logistics information data of steelmaking workshop in the data mining process come true, which will help enterpriser to make decisions.

Analysis of Logistics Cost Control of Commercial Chain Enterprises

Chain enterprises are one of te two big marks of "modern circulation revolution"; it plays a irreplaceable role in the economic development. Not only did the chain operation in flow initiate a new distribution channel, but also established a new mode of operation in logistics. This paper analyzes the existing problems in managing logistics cost of chain enterprises, and advocates concrete methods of the control on logistics cost.

Research and Practice on the Process Cost Estimation Based on Working Procedure of Railway Transportation Equipments

With the rapid development of Chinese economic, enterprise cost control and management of enterprise face enormous challenges. Traditional cost control and management are almost dominated by after-costing in mainland. Prior-cost estimation is generally based on statistical result of historical cost data. The theories of cost accounting and Enterprise Resource Planning are uses for reference. The prior-estimation of process-based cost of railway transportation equipments is researched and practiced from the product manufacturing process. In the view of refined management of costs, the constitution of the process cost is analyzed in manufacturing process of railway transportation equipments, and it is presented that a mathematical model of cost estimation based on working procedure. Enterprise could know the process cost of a product before it is manufactured by it. That provides a reliable basis for controlling and managing the enterprises prosecution cost. Then the process cost estimation based on working procedure of a gear is selected as an example, which is one of the gears in starting transmission of the railway locomotive diesel engine.

Primary Research of the Advantages and the Cost Control of the ABC & EVA Integrated System

The integrated product of Activity-Based Costing (ABC) and Economic Value Added (EVA) is the ABC & EVA system, i.e. the integrated cost system. Traditional ABC method gives priority to the interior activity chain of enterprise to implement the cost analysis, but ignores the capital cost, so the cost accounting is not complete. The ABC & EVA system brings the capital cost into the cost management, which could not only open out the real economic value created by the cost objects, but extend the pure cost computation of ABC to the performance evaluation. Based on the principle of the ABC & EVA system, the enterprise cost control strategies under the integrated cost system are proposed.