A Study On The Costing Management Pattern Of Machine Manufacture Business

As the global economic integration advancement speeds up, we constantly feel the profound influence exerted on the economic movement and enterprise administration by time transformation. With science and technology processing by leaps and bounds, new industry emerging one after another incessantly, customer demands becoming personalized and diversified, and company products various and specialized, the enterprise's internationalization is progressing day by day, and the competition between global corporations is getting increasingly fierce .In order to maintain and continue to expand market share, each operator has to provide better-quality product and service. Therefore, how to enhance product quality and reduce production cost, have become the important issue the enterprise strategy superintendents face.The development of information technology has caused cost management pattern, an important component of enterprise financial control, to change significantly. Traditional cost management pattern, which is at the cost of massive economic resources, and is featured in high cost and low profit, cannot be adapted to meet Chinese enterprises'needs to compete in the market. Thus much attention should be paid to cost management and to raising enterprise strategy superintendents'cost management consciousness.Through elaborating modern finance cost management theory and the problems of traditional finance cost management theory, this article points out that breakthroughing traditional cost pattern, adopting such modern cost management means as operation cost method and target cost method, setting up systemic cost-controlling consciousness are important actions we should take in order to improve Chinese enterprises'cost management.Cost management plan and the concrete operating procedure will be expounded at the end of the article through case analysis.