Research On Cost Management Of Manufacturing Cluster Enterprise

Since the 1990s, the environment of outside enterprise operating has changed a lot. The industrial clusters developed rapidly. The value chain of clusters reduced the costs of corporate R & D, manufacturing, marketing and the others, so that enterprises achieved the low-cost competitive advantage. As an important industry in China, the development of manufacturing has a great influence on improving the competitiveness of China. At present, with the trend of manufacturing clusters becoming more and more obvious, changes in the internal and external environment challenge the cost of cluster manufacturing management. So enhancing the management of cluster manufacturing cost becomes the first thing. From the perspective of the value chain, this thesis aims to seek a new management model of manufacturing costs in the environment of the cluster, and to build the cost management system in the environment of the cluster, so that China's manufacturing industry will maintain a competitive advantage on the basis of the low-cost.The paper primarily base on normative research, by using logic analysis, it combines traditional theory with references and innovation. Relating to the situation of manufacturing clusters development and focusing on the costs value chain of enterprise internal and external, the thesis firstly analyzes the current situation, problems and reasons of China's manufacturing cost management under the background of clusters. Secondly, the paper use theoretical analysis and literature reading methods to combine the time, space, dimension of Value Chain Accounting and the operating cost chain of cost management under the theory of value chain accounting and cost management. Thirdly, this paper unifies multiple factors analysis and key factor analysis. Through the analysis of the cost of value chain analysis, structural causes and dynamic life-cycle, by integrating and centralizing the allocation of resources, and seeking the Value-added chain and the cost advantage for the cluster, it builds a new model of cost management under the background of clusters---Value Chain Cost Management Model. Finally, taking the steel cluster in Handan, Hebei province as a research object, the paper by using case analysis, analyzes the situation and problems of steel cluster in local area, raises the system of cost management accounting and management in the steel cluster, and proposes the measures of cost management for China's manufacturing clusters from the angle of macro and micro.