| This article elaborated the meaning why the author writes it firstly: Enterprise is an economic organization which aimed to profit, pursuing profit maximization must reduce cost by the greatest extent. In the market environment for fair competition, cost is the crucial factor which decides a company's success and failure, and is bound up with its fortunes. On the promise of controlling the quality of the product, cutting down the cost is a valuable means to enlarge the market share gradually, is the basis to raise the economic efficiency. In addition, whether the cost control is effective will affect the overall competitive power on market directly. So, to improve management cost is the necessary choice for sustainable development.Recognizing the significance of the cost management for sustainable development of modern enterprise, this article introduces the characters of mechanical industry and current situation in brief. A major problem of mechanical manufacture industry cost management is analyzed by researching the challenge of mechanical manufacture enterprise management. According to Lanzhou petrochemical mechanical factory practical situation, the paper explores and analyzes the issue of cost management through the facets of cost management consciousness, management system, and management method. Facing these problems of manufacturing cost, the paper uses cost management conception of high profit produce theory and cost driver theory with CCM(computer cost management) technology to find the cost-effective manufacture way on the aspect of automation, cost element,product design, technology flow and management system. Finally, the author provides a solution for the problem which produced by the process of reducing the manufacturing cost.The article aims to emphasize the concept of enterprise cost management by researching cost reducing methods in mechanical manufacture industry, which trickling the concept of cost management into the each step of the manufacturing management. Furthermore, managers are able to control the cost completely. Enterprise can reduce the manufacturing cost farther by using these effective management methods, and improve competitive capability for its production, at the same time, have the initiative. By reducing the manufacturing cost, the author hopes the research can provide some methods for Lanzhou petrochemical mechanical factory to remain lasting stable development. |