Research On The Cost Management Improvement Of B Company's Tablet Pc Project

Cost management is an important means for enterprises to achieve profitability goals,an important way to form their own competitive advantage is also the enterprise.Cost management involves all aspects of the business activities of enterprises,is a very complicated process,in the practice of many enterprises because of the cost of poor management,resulting in an unfavorable position in the competition,has seriously affected the economic benefits of enterprises that hindered the sustainable development of enterprises.Especially in the China consumer electronics industry,after years of experience and use that consumer electronics products R & D and manufacturing process management tend to project management and manufacturing.For different companies need from the company's actual conditions,the project will be Management and operation management of the combination of traditional life,for enterprises in the project cost problems in manufacturing,production in the form of a general,cost management method is suitable for the consumer electronics industry,improve the profitability of enterprises.Company B for consumer electronics products solution providers and manufacturers,have their own tablet PCs,mobile phones,laptops,video card,screen module R & D and production capacity.B The company mainly for domestic brands to provide more than product design and manufacturing services,but in recent years due to domestic mobile phone,tablet,shrinking old brand business line,the company's B also will be under great influence,the order becomes obvious instability,many projects need to go through a very long time to get the bid to develop and supply rights.For example,A project is B company and the domestic brands cooperation of a tablet computer products,its cost requirements low,and company B basically no products bargaining space,how to effectively control production costs,become an important factor B company's survival and development.This paper combined with the market environment,undertaken by the B company A product manufacturing project as the research object,firstly introduces related theories of project management and project cost management and cost management methods,followed by analysis of B and A from the project cost management situation and other aspects,summed up the B company A project cost management cost estimation accuracy is not high,the cost budget management,cost control,cost assessment system is not reasonable,and Then the paper puts forward specific cost management improvement methods and measures based on knowledge of work breakdown structure and Earned Value Method(WBS)for the problems found:(1)to improve the accuracy of project cost estimates;(2)to strengthen the project budget management;(3)the use of earned value method to strengthen project cost control capabilities;(4)optimize the cost assessment management system.Finally,the paper summarizes the full text of the company's B tablet product development project cost management direction.