Research On Real-time Cost Control Model And Application During Manufacturing Enterprises Production Process

In the era of Internet +,manufacturing enterprises have undergone profound changes in both internal and external environment compared with traditional manufacturing.The complex and changeable external environment not only has brought increasingly fierce competition between enterprises,but also requires enterprises to ensure that they shall satisfy the demands of customers in terms of individuation,differentiation,regionalization and globalization.At the same time,the internal product manufacturing environment has changed a lot in many aspects when comparing today's manufacturing with traditional manufacturing.Cost has become a key factor to the success of enterprises.As time changes,enterprises need to change the original static cost control and construct dynamic real-time cost control,which can be conductive to monitor the product cost information timely,accurately and comprehensively.This dissertation carries out the following researches on real-time cost control model and application of manufacturing enterprises production process by means of management innovation and technological innovation:Firstly,this dissertation finds that most manufacturing enterprises are still using traditional methods to implement cost accounting and control,through field studies,questionnaires and a large amount of literature reviews.However,for the modern manufacturing enterprises which hold advanced technologies and equipments,the environment of cost accounting has undergone tremendous changes,moreover,with the development of the knowledge economy,the traditional cost theory is facing new challenges and showing the cost black-box problem,in addition,the traditional cost accounting system could not reflect the product cost information in real time.All these problems may mislead enterprise management decision-making and miss the optimum timing.Therefore,enterprises need to introduce new ideas and new methods of the cost control in line with times.Secondly,through a lot of theoretical researches and field investigations of the integration of information technology and industrialization,as well as enterprise management foundation,this dissertation finds that the above problems and dilemma could be solved effectively by integrating the advantages of modern management technology,information technology and cost control.Therefore,this dissertation constructs the real-time control theory framework model,cost accounting and analysis model and the evaluation model based on the integration of LP+IT+ABC/M.Thirdly,this dissertation combines theory with method,model with application.The empirical study,based on the cases,demonstrates the effectiveness of the model.And the DEA analysis assesses of the efficiency of the input and output of the activity center which provides scientific basis for enterprise cost control.Finally,taking SX company as an example,this dissertation presents a detailed study on the application and problems of the real-time cost control during the production process in manufacturing enterprises,and then the application conditions as well as the corresponding measures and suggestions of the LP+IT+ABC/M model are put forward,aiming to enrich and improve the cost theory system,and promote the perfection and development of cost management theory.