The Study On Cost Management Mode Of The Optical Communication Manufacturing Enterprises

The optical communications manufacturing enterprises are new kind of enterprises of knowledge-based economy ages, and compare with the traditional manufacturing enterprise of industrial economy ages have six characteristics in the aspects of management: characteristic production, the knowledge and technology being key competitive power, agile manufacturing, the flat management structure, information flow management, the computer technique becoming creative means mainly. In the environment of the knowledge-based economy, the exterior environment and the internal management of enterprise comparing with the traditional enterprise took place huge change, the traditional cost management and method display to limitation clearly.This article has first analyzed the tendency of the modern manufacturing enterprise management, from the change of environment, the evolution of the manufacturing industry production method, elaborated the occurrence background and the forming process of the integrated management. This article has second researched the cost management mode from the connotation of cost, elaborated the relationship between enterprise management system and the cost management mode, the development process and methodology as well as the essence and significance of cost management modernization and further elaborated the strategic cost management–the emphasis of the modern cost management, introducing two typical modes: Activity-based cost management (ABC) and Cost plan, analyzed its superiority and limitation. This article has combined the modern enterprise's internal control demand and achievement appraisal into an integrated cost management mode by introducing the content of economy value added (EVA). Finally, this article according to characteristics of the optical communications manufacturing enterprise, has applied the ABC & EVA integrated cost management mode to the example enterprise, and made an evaluation: the ABC & EVA integrated cost management mode is really applicable to the optical communications manufacturing enterprise. It conforms to the manufacturing characteristic, is suitable to the enterprise produces mode, satisfies in the manager's demand in the achievement appraisal and the decision-making. It can accurately calculate the product cost, also can correctly appraise the manager's achievement. It help the enterprise to reducing the cost, realizing cost leading strategy, and highly effective combining the market tendency and the enterprise interior resources, directing enterprise operation activity reasonably. Thus it has the important practical significance.