A Comprehensive Cost Management System Design Studies

From China's reform and opening up to now, rapid economic development led to the development of enterprises, with the domestic and international changes in the environment, resources, environmental protection, labor protection and other conditions corresponding changes, enterprises in the labor, energy, transportation, environmental protection and other large investment resulting in increased business costs, coupled with changes in credit policy, RMB appreciation, scientific research and many other factors also enable enterprises face unprecedented cost pressures. At the same time as increasing competition among enterprises, more enterprises to price competition to increase market share in order to seek a place in the market competition. These factors, so that corporate profit margins become smaller and smaller, in the case of homogeneous products, enterprises should enhance their profit margins, survival and development, and effective cost control management must become a top priority.Although Sunbeam Corporation is China's first kiloton polysilicon production line for China's polysilicon industry has played a good role model, but today the production run situation, its overall power consumption is still 230 degrees, the reduction power consumption is still 110 degrees, higher than the national barriers to entry, not the future of the market in order to be eliminated to maintain the survival and maintain the business status of the industry, it is necessary to strengthen technical innovation and cost management as a means to continue to lower energy consumption, up to the national barriers to entry requirements.This paper analyzes the cost of A's current management status and the need to build a cost management system, the application of the theory of cost management, combined with the actual situation of the company built for the company's own cost management system, then the cost-based research firm cost management system management, main contents, and finally developed with the company's actual cost management system implement the program.