Study On The Production Process Of Cost Control North Heavy Industry Group Mining And Metallurgy Company

At present, enterprises around the world generally believe that the cost management has become the measure of the enterprises in the market competition, profit, the long-term development of the key. This paper takes the North Heavy Industry Group Mining Company as an example, the existing cost management system of North heavy industry group mining companies have been unable to meet the needs in the increasingly fierce market competition, mining companies to immediately strengthen cost management level. In this paper, combined with the domestic and foreign theorists numerous theories of enterprise cost management, and the combination of office management work of their many years of mining and metallurgy company experience, trying to research ideas to explore the state-owned manufacturing enterprises in the production process of cost management, and strive to achieve the purpose of the following aspects of the research content and research:(1) Research and establish manufacturing enterprise cost management concept. Manufacturing enterprises should have cost management concepts and methods to complete in order to meet the current market economic conditions, so that the work of cost management has become a system management.(2) Manufacturing enterprises should constantly learn and use the method of the cost management level of the world’s leading. The calculation method is adopt activity-based costing more cost in the state-owned manufacturing enterprises in our country at present. It to the needs of customers, in order to realize the value of the enterprise, can re reengineering enterprise "production process".(3) According to the mining company’s own operating characteristics, selection of appropriate cost control method. At present there is responsibility cost, standard cost method and other traditional methods of cost control, and the modern cost management method, target cost method and other methods, they can be together used by enterprise under certain conditions.(4) Enhance the company’s cost concept, the implementation of cost management staff. The most important work is to strengthen the cadres and workers awareness of cost management, implement the product design, process design and economic benefit of combination, manufacturing process and cost management principle.(5) To make full use of the computer technology, network technology, manufacturing cost management role in the company. Methods and means of traditional accounting and statistical work, has been difficult to solve complex control cost and budget preparation and implementation of management in the process of.(6) Mining company shall, according to the characteristics of product characteristics and operation of the company itself, for manufacturing workflow integration and reengineering, reduce the division of labor and working procedure is not necessary.