The Cost Management Of Product For Export Style Enterprise

This thesis aims at the export furniture enterprise and analyses the costing factor for furniture product. Including three parts: one is the control method for direct material costs, for example timber costs, MDF or PB costs, lacquer costs. The other one is how to statistic the labor hours and search the function of labor hours in cost count. And the third is warehouse management/freight/tax's effect for cost and the cost control method for these programs. This thesis try to found the statistical system in furniture enterprise by statistics theory and to control manufacture program;to make the material management systematized by advanced warehouse management;to make the joints of product cost management more smooth by logistics management theory;to reduce the product cost by material control theory.The search method is theory together with practice in this thesis. Reading too much book, practicing in manufacture grogram, searching the published theory, all these are for dealing with the problems happened in manufacture program;improving the furniture theory by deal with the problem. This thesis also uses statistics theory to search labor hours.For the theory, this thesis puts cost concept that is mature theory relatively and furniture management that is seldom to see in theory together. It's not the research just for theory, and it combine with practice. For example, how to make sure the grade of exported timber, the relation between furniture parts and exported timber in prepare material, searching the possibility for costing control from furniture progress, how to make the cost minimize by searching different artificial board, the relationship between furniture packing dimension/style and container and so on. At present it's seldom to see relative report and research on this subject.This thesis has some instruction effect for furniture production, the manager could master the cost concept better through studying it. And at the same time, this thesis also could improve the efficiency through the methods reforming management and take from the cost.