Research Of Improvement In HG Corporation's Cost-Management

The cost management is a main content in enterprise management. Since long ago, the enterprise in our country achieving the high speed growth is always due to the resources, the high energy consumption. This kind of condition displays in the finance for much cost, few gain, which seriously restricted the enterprise to be possible long-enduring development.Beginning from some theories of enterprise cost-management, the article briefly elaborated the cost management's content, principle and significance, carry on the simple analysis to the present cost-management situation, introduced with emphasis Standard cost law, Target cost law, Activity-based Costing, other advanced cost-management theories and methods and so on.By analyzing the organizational structure,business flow, cost-management system of HG Corporation, the article finds the Corporation has kinds of the problem from cost-management, the organizational structure, cost-management system, to the management method as well as the cost control related production method and the quality-control way. This article analyzed each kind of question and excavated the main question, thus proposed improvement program of the cost-management.In the improvement program, the corporate's business flow and the organizational structure has been adjusted,the Total cost-management (TCM) has been established,and the budget, calculation method of cost management improved.Forthermore, In order to guarantee the implementation of improvement program, the article proposed the safeguard measure. In establishing the total cost management system , the article briefly introduced the basic mentality of establishing the total costmanagement system, constructed the basic pattern of HG Corporation total cost management system .Complied with the new cost management system, the article has also made corresponding improvement to the HG Corporation's service flow aswell as the organizational structure. In the cost budget method, the article analyzed the standard cost law and in the target cost method, proposed the standard cost law and the target cost law's fusion application in the enterprise cost budget. In the cost accounting method, the article analyzed HG Corporation application Activity-based Costing, proposed application program. In order to guarantee the implementation of the improvement program, the article proposed the safeguard measure. First in the transformation of thought and idea, the company must transform the thought to set up the total cost management idea; second in establishing toatl cost management system,the company should strengthen the communication between the department, complete the division of labor of personnel cost responsibility the division of labor, strengthen the study of personnel information technology; Third, the article unifies the HG Corporation cost accounting characteristic,proposed the corresponding safeguard measure; Fourth, in order to safeguard the application of Activity-based Costing, the articl proposed in the production method, using JIT method, in the quality control,using the Total Quality Management method.Finally, the article carried on the appraisal to the improvement program, pointed out the program's merit and insufficiency.