Study On The Application Of Responsibility Cost Management Of TR Equipment Manufacturing Enterprise Under The Double-layer Cost Control

As a manufacturing country in the world,the development of the manufacturing enterprises plays a vital role in China's economic development.However,in recent years,with the outbreak of financial crisis and the development of economic integration,manufacturing enterprises are faced with global competition,and the market competition is fierce.In addition,inflation and the rose of different kinds of raw materials and labor that manufacturing enterprise need in the process of production and business operation caused a lot of pressure to today's manufacturing enterprises development.So the space to reduce the cost has become more and more small.In the current market environment,manufacturing enterprises have realized the importance of cost control in the production management process,no matter which enterprises can take the lead in using science advanced cost control method of controlling the production costs could be in the market competition won the first.The equipment manufacturing industry in the development of the whole manufacturing industry has been at the core,the development of equipment manufacturing industry can not only drive the progress of manufacturing industry,also can play a very important role to the national economy,so the cost control and management of it is particularly important.At present,some industry enterprises,especially the construction has been applied responsibility cost management in their cost control activities,but the equipment manufacturing industry at present has little research on the responsibility cost management.In the current China 2025 manufacturing strategic background,the equipment manufacturing industry will seize the opportunity of reform to develop and expand and introduce responsibility cost management,which can be regarded as an effective method to consolidate internal work.This article selects a large equipment manufacturing industry enterprise TR company as an example.Through the present situation analysis to the TR company cost management,found in the related problems in cost management,investigate its reason,mainly the existence of checking responsibility divided not clear,responsibility budget and control does not reach the designated position,etc.Therefore,this paper proposes the method of responsibility cost management to solve the cost management problem of equipment manufacturing enterprises.And run through the responsibility cost management related theory research and practice in the TR company cost management,detailed in the application of the responsibility division,responsibility budget and responsibility appraisal design.In addition,combined with the characteristics of manufacturing enterprises,in the center of the standard cost in the creative combination of double cost control related theory,in this paper the concept of double cost control,operation mechanism,combined with analysis of the cost management problems of TR company after,to build a suitable for TR company double cost responsibility cost management pattern by the method of application.This paper hopes to give theoretical and practical significance to equipment manufacturing enterprises in cost control,lower cost and more profit space through practical research on TR corporation.