The Discussion About The Advantagement Of Cost In Cluster Enterprises

The theory of cost management is very important in the research field such as accounting for management, cost accounting etc. Effective cost reducing is very significant to the setting-up of enterprises' competition advantage. However, the study of the cost of Chinese enterprises exists some questions: The cost procedure greatly concentrate on technological aspects; The indirect expense is divided inaccurately ; It can't efficiently reduce the cost in design phase. These questions of management of our country enterprises make the cost reduction very difficult and weaken the competitiveness of these enterprises.There are outstanding cost advantages in cluster enterprises comparing with general enterprises .The article analyses the cost advantages of cluster enterprises. The article think numerous factors can all exert an influence on the size of the cost such as technology, economics of scale, organization structure, quality specification, relationship with other enterprises etc in cluster enterprises. Cluster enterprises not only pay attention to the cost inside enterprises, but to the other related factors. Through the trusting relationship, abundant information interchanging and sharing with other enterprises, cluster enterprises can reduce "bullwhip effect" and inventory cost; The division of labour and specialization of production have improved the staffs skilled degree of work, and reduced cost of labor; Low level of integrated degree in organization structure reduced intermediate link and complexity of performance of evaluation , and reduced the corresponding management cost; With the good vertical cooperation, the enterprises can reduce cost in design phase; With the good horizontal cooperation, cluster enterprise obtain logistics reducing of cost.This article give some opinions and suggestions to the cost management of general enterprises in our country : The culture of total cost of enterprise should be set up ; Change the current situation about the information interchange among enterprises, and build up information interchanging system among enterprises based on e-commerce, Internet and information technology; Abandon traditional enterprise organization characteristic, and reduce the integrated degree of enterprise's organization by modularization and outsourcing ; Promote good cooperation among downstream enterprises and similar enterprises through the rational planning of the plant configuration , strengthen the unofficial exchange among enterprise staff, participate in guild actively etc; Change the traditional enterprises competition relationship into the " competing and cooperating " relation among the enterprises.