| At present, due to the impact of domestic and international factors, China’s small and medium-sized enterprises encounter the rapid deterioration of the operating situation, entered the bottleneck period never met before. Township enterprises in Liaoning Province, the northeast region’s economic growth slowed down the speed of the overall pace of business more difficult. Under this pressure, the pursuit of industrial upgrading and transformation as many enterprise executives same choice. This thesis takes Jinzhou baisite Insulation Electrical Appliance Co. Ltd as the research object, through the field investigation, found out the causes of difficulties facing the enterprise is in many aspects, the operators of the lack of management experience, causes the enterprise foundation; business at low cost, earn immediate profits as the highest goal, the lack of long-term vision enterprise management; lack of core strategy and clear development planning.With the rapid development of China’s national economy, manufacturing industry as a pillar industry of China’s national economy, its status is rising year by year, especially the rise and development of electric appliance manufacturing enterprises, to provide a variety of basic and key equipment for China’s economic and social life has become an indispensable industry of the National economy. With the development of market economy, manufacturing production, supply and sales pattern gradually formed. For the long-term development of enterprises, cost management has become an important topic. The core of the cost management is the reengineering of the enterprise cost management system and management process, the various aspects of the work of refinement, implementation of process control and management costs, minimize the cost of enterprises, so as to realize the maximization of enterprise benefit. For Jinzhou electric valve, it is of great significance to the implementation of cost management.In order to implement the work plan to complete electric appliance manufacturing enterprises financial intensive management, and promote the construction and application of standard cost system, establish a scientific, efficient and orderly implementation of the Surety Company’s cost management system, comprehensive coordination and sustainable development and overall strategy, this paper is based on the fine cost management ideas and methods, to Xin cost management beauty appliances as an example, to explore the existing problems in cost management and difficulties, according to the practical needs, in order to develop a reasonable optimization scheme. This paper analyzes the cost structure and the change trend of Jinzhou valve electric appliance company, the key factors of enterprise production cost structure, change and influence, and further to the material cost analysis. To explore the problems of business cost management. On this basis, the design cost management scheme for key project cost analysis of the influencing factors and the degree of control, and then put forward the construction cost management system and the functions of professional management mechanism, to solve the problem of lack of communication, management and information asymmetry in different departments exist in the traditional cost management mode etc.. Further studies to establish the fine production plan and process management procurement cost and material cost of the two main cost of the project, from the aspects of design cost management organization structure design and operation function analyzes how enterprise to cost management. So in the application on the basis of further show the fine cost management in the enterprise cost management application superiority and necessity. |