The Research On Cost Control System Of Multi-varietal Products

Long since, how to blend manufacturing stability with manufacturing flexibility is always the key to determine the fall-or-stand of operation, and it is just right being able to yield multi-varietal products to satisfy the diverse needs of consumers and to improve the market competition of enterprise that is the necessary way to attain this aim. But the course of multi-varietal production stands as a complex problem of technology, organization and strategy, what intersect the course is not only the recreation process of substance which man's labor exert on but also the laboring course of team-production. The two courses teem with entwined relation of "man-substance"and "man-man", and only resorting on activity which is typical of a sort of objective labor, we can explain the cause why product mix heterogeneity exercise influence on manufacturing overhead cost. Because activity stands as a sort of objective labor , it makes the cognition of cost possible by means of observing the course of how behaviors intersect the value creation , it makes the classification of cost possible by means of observing the course of how behaviors exert influence on value outcome, it makes the recognition of cost possible by means of observing the course of how behavior accomplish the value creation. And what is more important, product mix heterogeneity caused by multi-varietal products is just the product of the diversified combination of labor and material. By means of activity, product mix heterogeneity is relative with manufacturing overhead cost, and cost is relative with labor.Since 1990s, going along with the stretch and progression of ABC and ABM,cost management revolution has been heralded ABC, ABM, TCM and SCM come in rashes, and there is the tendency of fashion combination. But during the course, there are many defects tied up with practice. So, we attempt giving a system of sustainable cost control of multi-varietal products, and this sustainable cost control system is symbolic of the dynamic course, the combination of cost and profit and the support of information system, and it is a cost control system of the combination of ABC, TCM and SCM...