Electronics Manufacturing Enterprise Cost Management

Cost is not only a factor which affects enterprises' profit but also a key point to influence enterprises' competitive ability and developmental potential since China has more relativity with integrative global economy with China's socialistic market economy's development and foundation, especially the competition is much more fierce after entering into WTO. The problem that modern corporations have to face with is not whether they can reduce cost but how to decrease cost by effective ways, how to look on cost at the strategic level, to explore effective methods to strengthen cost management, improve cost management's mechanism and means system.This article starts from basic theory of cost management, put theory into practice, breakthrough traditional thinking, synthetically consider cost at the level of strategy, discusses how to apply modern enterprise cost management theory in the field of electronic products manufacture based on a mass of investigation and research about electronic product manufacturers. Firstly, from the point of view of cost management's meaning, basic theory and cost control's extension, we probe into the trend of transfer from traditional cost control to modern cost control and bring forward the actual significance of strategic cost control accordingly. Secondly, we analyze roundly the advantages and disadvantages which affects corporation's cost inside and outside, the advantages and disadvantages of outside the corporations are opportunities and threats, the advantages and disadvantages of inside the corporations are strength and weakness. To analyze the environmental factors which affects corporation cost in the round, we have to analyze the layer factors in special dimension, also must use SWOT value chain to analyze it synthetically as per time from before to after, from now to future, then decide the project of cost management, use the measures of lean cost management, corporation's simulative market, emphasize the consciousness of systemic cost management, improve cost control make the best of computer technology to optimize cost management, set up safeguards of cost management.