The Research On Team Cost Management Innovation Of CRRC Zhuzhou Electric Co.,Ltd.

Cost management is a significant branch of business management,and also an important part of management accounting.Systematic,comprehensive,scientific and reasonable cost management system can effectively promote enterprises to increasing production as well as saving money,strengthening economic accounting,and then improve the overall management level.Along with the increasingly fierce market competition environment,it is necessary for enterprises to actively introduce new cost management concepts,seek effective cost management methods,so that they can obtain cost leading advantages and profitability improvement.The team is the grass-roots management unit of the enterprise management,and hence the basis for the enterprise to carry out cost management.Applying the activity-based cost management method and lean management concept to enterprise cost management improvement,especially in the team,will definitely contribute to strengthening cost management consciousness,and then the cost management performance will be effectively reformed.In addition,it is of great practical significance to the sustainable development of enterprises as well.This paper adopts the case study method,taking CRRC Zhuzhou Electric Co.Ltd.as the research object,and can be divided into four parts.Firstly,the background and significance of the thesis is introduced,including the theoretical basis and literature review of activity-based cost management,lean management,etc..Secondly,starting from the present situation of cost management of Zhuzhou Electric Company,combining with its management and development planning,the problems in cost management are analyzed,and the causes of the problems are deeply analyzed as well.Then,this paper puts forward the idea of cost management improvement and relevant improvement plan,including how to improve the cost management organization structure of Zhuzhou Electric Co.,Ltd.,how to effectively promote the effectiveness of the cost budgeting,control,accounting,analysis and evaluation of the team,and then improving the overall cost competitiveness of the company.Finally,the paper discusses the guarantee measures for the execution of cost management program and the expected implementation results of the cost management program.Based on the comprehensive analysis of the cost management of CRRC Zhuzhou Electric Co.Ltd.,this paper puts forward the view that it is necessary to sink theresponsibility of cost management to the team,and studies the improvement program of the organizational structure,cost budgeting,control,accounting as well as the information system construction relating to the cost management,which not only provides a good basis for Zhuzhou Electric Company to implement cost refinement management,but also provides some reference for similar manufacturers to improve cost management level and performance.