Research Of Costing And Cost Control Based On Agile Manufacturing

During the recent years, great changes have occurred in modern business environment, which including market, management and production environment, in the manufacturing industry of the world. The variations of market environment are mainly in three aspects: demands diversification, shortening of lifetime and elaborate division of market; As to the variations of management environment, they are the emergence of new theories and methods of management,and their effective application in business. The variations of production environment,that mostly means the emergence of several kinds of automatic production system, and the trend is Agile Manufacturing System, which is called the main mode of the manufacturing industry in the 21st century.Environment varieties and the implement of agile manufacturing system produced strong impact to the traditional cost management system in two ways, the variations of cost structure and its derived problems on the distribution of indirect expenses. The other is the impact on the method of cost control. The traditional method of cost control is out of date. Therefore, we have to adjust the traditional cost management system to adapt new environment and the demand of production.The main aim of this article is to design the most useful and affective costing and cost control system for Agile Manufacturing System based on above background.This article analyzed Agile Manufacturing System feature and the implementation step systematically, and analyzed the requirements to the cost accounting system of Agile Manufacturting, the utilization of comparative analysis method on the 12 mature cost management theory and method at present shows that the combination of Activity-Based Costing and Total Quality Management is the most best method to calculate the cost of AM, and then, we designed the new method based on the Activity-Based Costing, Total Quality Management and Activity-Quality Based Costing. After that, we analyzed the implement process of Activity-Quality Based Costing in the Agile Manufacturing System. Agile Manufacturing System has the intense characteristic of Total Quality Management; therefore, in the research of cost control system, we use the...