Study On Harmony Cost Management In The Large-piece OKP

First, the writer of this essay discussed the importance of large-piece OKP(One-of-a-Kind Production), pointed out that cost leadership was an important smart secret weapon in improving international competition for an enterprise. By analyzing the world and domestic research of large-piece OKP and its harmonious management as well as cost management, the writer concluded the theoretical significance and practical value of this essay.Second, on the analysis of large-piece OKP and its cost management, the writer analyzed the disharmony of cost management in large-piece OKP, and developed the concept of harmony cost management, presented the model of harmony cost management, deeply discussed (He)(Xie)and developed the system of harmony cost management in large-piece OKP. The writer pointed out that①harmony cost management was to, on the analysis of harmonious management approach and the direction of long term strategy in an organization, focusing on harmonious topic of cost satisfaction+continuous improvement, integrate present quantitative cost management approach with humanism motivation system so to couple the continuous improvement of cost by interactivity of certain optimization(Xie) and uncertain reduction(He).②(He)insisted that cost management, as a highly nonstructural complicated management problem, could not be solved only by purely optimal quantitative method. Initiative and creativity of employees must be relied on. Human motivation system can be improved by establishing benefit compensation model with profit-related persons in enterprise.③(Xie)insisted that traditional cost management be integrated so to achieve optimal design. Particularly activity cost and target cost must be integrated. The strong market orientation of target costing should be utilized so to extend the scope of cost analysis from manufacturing process to product development and design. By activity-based costing, designers can concentrate production into operation activities, delete unnecessary work caused by unnecessary functions and try to improve cost under specific circumstances.④to establish harmonious cost control system in large-piece OKP by"Target cost→design cost→purchase cost→production cost→actual cost→cost analysis→measurement, motivation and feedback control.⑤cost control in"production period"in large-piece OKP should be stressed, inter-control of delivery date, quality and activity-based costing was developed so to effectively perform preliminary control, concurrent control and feedback control of product cost in large-piece OKP.In the end, the writer put the harmony cost management into use in the shipbuilding enterprises, gave a conclusion of the essay, and also looked into the future of the study.