Small And Medium-sized Bearing Enterprises Cost Prediction And Control Research

In the condition of market economy, the survival and development of enterprise, as well asgain of profit are determined by the regular running of operation opportunities, such as producingand selling. However, all these are closely connected with the products cost. If the management ofcost was done well, the enterprise will earn advantage in the market competition. After cases, themanagement of cost requires accurate checking, which reflects actual consume and analyses thecause of the benefit and loss. Also, it should focus on future. It requires to do cost prediction beforecases, to plan the consuming and the aiming cost. Then in the ordinary economic activities, itrequires to make serious control of cost and to instruct all staffs to achieve the goal.This dissertation takes Zhejiang WuFeng Auto Bearing Manufacturing Co., LTD. as theanalyzing object, and combines with the production management reality of the small and mediumbearing manufacturing enterprise. It also researches the enterprise cost forecast method. In CIMSintegration environment it will apply ERP/MES/PCS three layer structure mode to small and thecost control system design of medium-sized bearing manufacturing enterprise. In the originalERP/MES/PCS three layer structure, it continued the "plan" main line of ERP and solved thebottleneck problem through the plan way. But cost management only exists in the auxiliary position.In order to make small and medium-sized enterprise more effectively manage costs, this dissertationintegrates the cost main line to the plan main line that forms the cost management mode with thecost as the center. The cost core included emerges in the process of making enterprise managementas the main plan. And the ideology is to use the targeting profit and market price to get the aimingcost. Then it forms the targeting cost and the cost plan through cost prediction and cost simulation.It sets up a quoted price. After that, it requires continuous cost control in the process of ordinaryproduction management to guarantee the enterprise to run according to enterprise prediction.Eventually, according to the difference of actual cost, which is reflected by the in-time feedback ofcost checking, and targeting cost, it will control the cost of enterprise and improve the no-rise invalue that appeared in enterprise.In terms of cost forecast, this paper firstly analyses the traditional cost forecast methods andtheir shortcomings, and put forward cost similarity by introducing fuzzy analytic hierarchy processin combination with the characteristics of bearing processing. On this basis, this paper builds costforecasting model. Finally, validated analysis of this method is gone using an example of the Zhejiang Wufeng auto bearing manufacturing Co., LTD.In terms of cost control, this paper firstly designs and interprets integral structure of the systemof cost control under the ERP / MES / PCS three layer structure mode. Secondly, target costing andABC costing are integrated and optimized following the example of the production of ZhejiangWufeng auto bearing manufacturing Co., LTD. The improved method can fulfill the expected targetof cost control well, and it will be a good guide to cost control and management in the future.