Research On Cost Control Method Based On Product Process Node

ii The cost is one of important factors for enterprise taking competition advantage in fierce market, along with the changes in internal and external economic environment, cost control is moving in the integration, information technology and systematic direction. Meanwhile the cost control should from sources, rather than the cost itself. Process is the basis of enterprises operation, the operation process of enterprise is the course of process flow, and process flow consumes the resources of enterprise. Process node is the basis unit of enterprise, also is the source of cost produce, therefore, this paper established a mode of Cost Control Based On The Process Joint, control the source of cost to control enterprise'cost.The article researched on cost control method of product process joint. Firstly, analyzing study situation on cost control of process, through rhe analysis found that most of the current method of cost control is to control the cost of their own,for example,target costing,cost planning act and so on. In the enterprise, the responsibility of cost control implemented by post, which leads cost control not enough refining. Cost control method based on the joint of product process, is a mehod of assign the cost control responsibility to process node. Each process node is taken charge by post. This would make cost control objectives more explicit.In order to cost control from the perspective of production process node, the first step is analysis on the process joint. Based on the system of enterprise, the article use IDEF0.Though the introduction of the attribute of process joint, the article proposed the cost attribute of process joint. Analysis of the cost of the process node has three attributes and the cost elements which every cost attribute may contain, and proposed analysis method on the cost factors of process joint which founded a basis for constructing the mode of cost control on process joint.The article main part is constructing a standard enterprise process system, recognition of cost attribute of process joint, making sure the standard cost data of every cost element in process joint, collecting the data actually, though the cost difference mode analysis the actual cost whether is different from the standard cost, Identifying the cost factor which causes the differences, Then take appropriate measures to control the differences. In this paper, though the example of G Printing factory'production process, established a mode which cost control based on the process joint and collect the key nodes'data, analyzed cost factors, proposed some methods to improvement cost control. It conducted as studying theory, analysis process joint, establishing cost control mode based on production process joint, analyzing the efforts to find solutions, to establishing cost control mode based on process joint.