The Reasearch On Machinery Products Cost Management Under The Project Operation Mode

Today, with the rapid developing of the market economic, China's economicenvironment has changed dramatically. The traditional thinking of cost management can notmeet the cost of modern philosophy. Particularly, the cost of machinery manufacturingenterprises'regulationhas not onlyreducecosts inisolation, but also shouldbebased ontheiroverall strategic objectives and corporate external environment. Foster awareness of themodern cost management, finding cost-optimized from the comparison of costs and benefits,and combined with the actual situation of enterprises, full use of modern advanced costmanagementmethodstoenhancethecompetitivenessofenterprises.Based on systematic analysis of the cost in the form of mechanical products, drawdomestic and foreign research and combined with practical, design the machinery mode ofoperation under the project cost management system. Inductingand classified project costs ofmechanical products, from the mechanical composition of the cost of each product, thedecision of product Cost, the cost items set of purchased parts, coordination, and self-controlelements, draw out how to select the appropriate mode of production and the process andproblems what should be pay attention to cost control in various parts. To self-selectedcomponents, constitute a part of their choice, should consider the issue of transfer pricingwithin the enterprise and the overall interests of the enterprise. And explained with examplesto analyze and explain the theory. With this combination of cost-optimal allocation of thelowest cost principle, the cost-control will be refined to the cost of the optimal components.Through various types of parts cost control model to control the cost, Integration as one ofthis Decision and Control, To achieve the goal of total cost of the optimal better. In addition,In considering the basis of the cost of spare parts also take into account the nature ofcomprehensive, On the company's core products, Technologically advanced products and confidential nature of the product, The components of homemade or purchased options to theobjectiveshouldconsiderthecaseofcircumstances.Thispaperconstitutesthecostofmachinery,Constructionofoverallframework,Controlpoints of each part of the costs and cost control model discussed several aspects of theconstruction, That should start from the components of cost management, To achieve thepurpose of strategic cost management, Thus enhancing the cost of mechanical productsprojectmanagement.