The Applied Research Of Improvement Of Cost Management System In The Second Engineering Bureau Of China

As the sustaining development of the market economy and the establishment of the modern enterprise system, enterprise attaches importance to the cost management in the turn organic and in stock transformation advancement. In order to enhance the enterprise?ˉs management strength and profit ability, and form the enterprise?ˉs competitive advantage, the enterprise must take the cost management as a core work of the internal management. The enterprise must take effort on making the enterprise?ˉs work institutionalization and standardization, exert the cost management?ˉs essential role, enhance enterprise's internal control,improve the government system of target cost continually, increase the enterprise internal management benefit.With the low cost management strategy choice in enterprise, combines the application of the target cost management theory and method in enterprise, this article elaborates the improvement and consummation of cost management system of the second engineering bureau of china. Through the course of the project management window, this article illustrates the cost management?ˉs concrete content, and in according with the cost management implementation situation of the second engineering bureau of china, the paper also analyses this company?ˉs cost management present situation and universal questions in the cost management implementation. Carried on the concrete analysis, the paper identifies the model of target cost management, establishes cost responsibility center and cost management responsibility system in the cost management. On the basis of forgoing illustration, the paper raises the cost management system?ˉs improvement suggestion of the second engineering bureau of china?ˉs, including combining strengthen the cost management flow, advancing computerization cost management, and establishing the cost management information feedback system. The paper analyses the project?ˉs accomplishment of actual cost using financial guild line, carries through the evaluation of the cost management?ˉs performance, and so on. At last, the paper elaborates the qualification what must possess in the course of target cost management to the second engineering bureau of china.As a eternal topic,the cost management has played a vital role on the business management. Hoping the paper can provide the advantage and bring some significant influence for promoting the enterprise?ˉs value and cost management work,furthermore, promoting cost management system?ˉs improvement and consummation.