Research On Product Target Cost Management Of Dongfang Company

From the Motorola mobile phone era in1990 s to the Nokia era in 2000 and today with the popular “Steve Jobs” era.Because of the market of mobile phone's faster speeding replacement.The competition of the market which sold the electronic products was making more intense.There is a higher requirement of the relevant hardware and software adapting to the development of mobile phones' era.This requiresall aspects qualities of the electronic accessories and the electronic equipment to adapt the development of the society.The development of electronic products functional usually tends to diversification,there is a higher demand of theelectronic product motherboard,hardware and software.Nowadays,focus on the price of the products,the external environmentcompetition gradually increasing.It's worth to researching how to reduce the profitmargins in the productgradually and improve the products' quality while controlling the cost of products into each electronic equipment companies.As we all know,it's an important way to strongthenenterprise cost managementto ensure the corporate profits.Based on the research of traditional project management costing control and the whole processing of enterprise product value creation,this paper focuses on the research on the internal target cost management system of the Dongfang Company.In this paper,the present situation of the target cost management of the Dongfang Company is further analyzed.How to monitor the risk in the business process and how to monitor the product in the whole life cycle and other aspects to optimize the product target cost management model.Based on the research and analysis of the three core processes of R & D,production and sales of the Dongfang,the author builds a set of analytical methods for the target cost management application system by deeply researching and analyzing the business process of the Dongfangcompany.Its purpose is to lay a good foundation for the company's future development strategy,for the Dongfangcompany's target cost to build a complete set of processes and frameworks.For an enterprise,whether the management in the decision-making should use the cost management perspective to the company's business decision-making reform,it means that the enterprise has a certain forward-looking and ahead of consciousness.The research methods used in this paper include literature collation and data analysis,data analysis and practical in-depth research and interviews.Through the combination of the above three methods,including the traditional cost management and target cost management The analysis of the advantages and disadvantages,as well as the analysis of the historical data of the company,including the staff salary assessment and a series of detailed items,including the project cost analysis,the above points on the Dongfang company to target cost management practice.As the cost of the East part of the cost of a large part of the R & D costs,so this paper for research and development costs focused on the data business center,cloud platform and other departments to explore the main responsibilities for business familiar with the data Can't be presented,this article needs to analyze the historical data of the Dongfang company,the depth of the department to understand the true situation of the business,whether the actual data coincide with the study,while the data and the actual business occurred in place in time according to the views of various departments modify.The innovation of this paper lies in the general business for the target cost of research methods which are limited to the following three methods,the first is to learn from the same industry in the same product control which has a better business system,the second is based on the historical cost of the enterprise to set the target cost,inthe third way we should set the target profit and expected income which we can be received before,and then reverse the target cost.In this article,the author compares the second and third methods,and we compare the measured target costs with the mean values derived from the historical cost of the firm.In order to comply with the prudential principle,we compare the two sets of data in line with the actual situation of the Dongfang Company data for the target cost.