| In recent years,affected by the COVID-19 pandemic,China’s economic growth rate has continued to decline,and product prices in various industries have continued to deflate.As a result,the profit growth rate of enterprises has continued to decline,and some have even experienced losses.With the downward trend of the macro-economy and the adjustment of the industrial structure,the manufacturing industry,especially the traditional consumer electronics industry,has also entered a downturn.Project cost management refers to the monitoring and adjustment of project costs in the planning,estimation,budgeting,and execution processes of a project,to ensure that project costs do not exceed the budget while ensuring the quality,progress,and scope of the project are met.As an important part of project management,project cost management is widely used in the development of national,social,and scientific research units.The unique theory of project management,which is goal-oriented and efficiently allocates and manages resources to achieve goals,has been constantly broken through and innovated based on scientific practice.This paper takes ZS manufacturing enterprise as the research object.Through the study of relevant domestic and foreign literature and the analysis of actual cases of the company,the concept and theory of cost management are clarified,and the cost management of the metal case project in ZS Company is studied.By understanding the basic situation and main business processes of ZS manufacturing enterprise,the current situation of project cost management in the enterprise is analyzed from the aspects of cost planning,estimation,budgeting,and control,and a series of problems are found in cost management,such as incomplete cost index decomposition,non-standard cost accounting,weak cost control awareness,large project budget deviation,inconsistent quality standard control,non-standard project change,and weak information system.These problems have a significant impact on the cost management and core competitiveness of the enterprise.In summary,this paper deeply analyzes the current situation,problems,and reasons of enterprise project cost management,and puts forward corresponding solutions and suggestions by taking the cost management of the metal case project in ZS manufacturing enterprise as an example.The research method of this article is based on the study of literature and the analysis of actual cases of the enterprise.Based on concrete data and cases,the problems existing in the enterprise’s cost management are analyzed from multiple perspectives,and practical solutions and suggestions are proposed.Through this research,other enterprises can learn from and refer to it,helping them to improve cost management and enhance core competitiveness. |