Research On Cost Control Of TCN Enterprise

Along with our country economic system, the reform of science and technology of national defense science and technology industry and market reform, military and scientific research institutes are facing increasingly intense competitive environment. The changes in the external environment has shaken the management of scientific research and production of military research units in the traditional concept, forcing them to take various measures to strengthen cost control, to obtain competitive advantage in the industry.This paper mainly adopts the methods of literature research, field survey and interview method.The integrated use of these several methods, the contents were studied and obtained therelevant conclusions, as follows:(1) introduction. Some of the specific circumstances of the research are summarized, mainly includes the research background and research significance, research status at home and abroad are reviewed, the research contents and methods etc..(2) the cost control theory. Mainly includes the overview of traditional cost control theory andmodern cost control theory.(3) carries out a detailed analysis of the business characteristics of military scientific research units the cost structure and cost control present situation, pointed out the necessity of strengthening the military scientific research institution of cost control.(4) the TCN enterprise cost control problems and the corresponding reason analysis. The mainreason that caused the cost control is the current because of the internal cost controlenvironment is poor, not the value chain analysis and cost effective elements of the lack ofeffective cost control caused.(5) the dual cost control framework applied to belong to the industry of TCN company, introduces the application of dual track system of cost control framework, and puts forward some suggestions of cost control of TCN company.(6) the research summary, for the future development of prospect.Because of the particularity of military enterprises, this paper puts forward the strategic and tactical combining cost control mode, using the value chain analysis approach is proposed for thedynamic model and the strengthening of project cost budget method to control the elements ofdesign and key cost, military research and production units suitable for multi variety and small batch mode.