Research On The Strategy Cost Control System In Enterprise

The intense global competition gives rise to the challenges for the enterprises, especially the equip manufacturing enterprise. How to improve the ability of competitions how to achieve the success of global competition,how to fulfill the max value of enterprise, are all the challenges for every equip manufacturing enterprise.The change of the quality of the competitive environment requires the cost control system, which should be helpful to the long-time competitive strategies of enterprise. To fulfill the long-time competitive strategies, enterprise must form a suitable cost control system that includes a scientific aim and a reasonable tool of evaluating. On the making aim ,not only should it focus on the course of production, but also the courses of researching,designing,after-sale service; Meanwhile, pay attention to keeping contact with the supply enterprises, uniting the customers and the distributor, which are helpful to make a more scientific and more reasonable aim for the enterprise. On choosing the methods of the inspiring, that can reward or punish the past work, but also it can infect the future work.Based on the system of target cost planning,theory of the strategy cost management,theory of the cost control,theory of the target cost planning,theory of economic value-added(EVA),the current situation of cost management of equip manufacturing enterprise, this thesis puts much attention to the decision of product target cost,the dismantling of product target cost and the examining of the product target cost. With the result of research, this thesis designs a new cost control system, brings out some new thinking and contains, and urges to have some innovations in the methods of cost control. The important research of this thesis has three points: deciding the product target cost with EVA, dismantling the product target cost with target cost planning, and designing a checking system of cost control with the EVA profit plan. Finally, it creates a new system of strategy cost control, which makes the cost control more strategic, more reasonable, and more operative, eventually get the max value of enterprise, suitable for the dynamic and long-time aim of enterprise, fulfill the long-time competitive advantages. At last, this thesis puts the new system of cost control to use in Shaan Xi Blower Group co. ltd (Shaan Gu), verifying the applicability and the validity of the new system of cost control.This thesis includes three parts: in the first part, including two chapters, we introduce briefly the theories used in this thesis; in the second part, including the third chapter, this part is the core part of this thesis, we study progressively from the following stages: Deciding product target cost,dismantling product target cost,examining the result of cost control; In the last part, we summarize the effectiveness of the system of cost control in example.