Shenyang Jinbei Light Truck Ltd. Operating Cost Control Research

In this article, according to principles and methods of cost control and research interpretation, It is introduced which included the theory of the production cost control procedures and methods of cost control,cost control process,the relationship of operating cost and value analysis,and so on..The basic ideas raised about the establishment of internal control mode, and it is said about the formation and development of theory of cost control on and research status of it.It analyses the Shenyang Jinbei automobile vehicle manufacturing Ltd.production cost control status and problems.It is introduced about the manufacturing process.It is analysed about non-value-added operations and the value-added operations.Under the direction of the theory of target activit cost management and the cost control,this article has carried on careful and deep analysis to the production cost o company with using research approaches such as activity-based costing, targe costing,etc.Through analying the production cost, we can realize the objective of reducing the fee of material disposed, the hour of workman working and the hour of machine working. First of all.calculating companys present production cost with activity-based osting. We can find out the factor causing the production the ost with activity-based costing. We can find out the factor causing the production cost higer through comparing and analyzing production cost;Secondly according to company's present real working condition,I have designed the production cost control system from cost budget, cost calculation and responsibility evaluation and examination;In short,the contents of thepaper on costol and management companies play a guiding role,and the manufacturing and related industries how to control the cost of certain reference value.