Research On Cost Variation And Cost Control

With the arrival of social tideway of new industry, manufacturing and running environment of enterprise gave obvious change and it made traditional cost management method suffer from unprecedented impact. And at present both of the theory and experience of cost management in Chinese enterprises lag behind that of the advanced western companies. Also till now many Chinese companies have copied and introduced the advanced methods of western companies to promote their ability to cost management, however, few were succeeded. In face, only when a company can make measures to adapt to the certain phrase of economy and technology of country itself, can it make success.The method used in this paper is mainly work done and firsthand observations made in the field. And the purpose of this paper is according to analyzing a case of cost management in a famous Chinese company to find the cost variations and a new way for cost control.Therefore the paper starts from discuss the history and status quo of Chinese enterprises' cost management, and then studies western advanced theory of cost management, which is the central resource for Chinese enterprises to learn. And in the next part, based on the sample information of HiSense, this paper discusses the characteristics of cost control, from three aspects; design, production and marketing. Then, this paper introduces the model of strategy based cost management and design its operation process.And the main conclusions are as follows: first of all, great changes have taken place in the cost content, which have extent to the field of design, stock, etc. What's more, the focus of cost management has transferred to the optimum combination of cost and return. In the end, cost driver analysis based on company's strategy is a very useful...