The Cost Study And Management In R Factory Of K Company

R department is main manufacturing center of K company in the Suzhou Industrial Park, an important production sector, mainly in the traditional areas of acoustoelectric conversion and possession of absolute dominance of the market. Eighties, customer doesn't have special suggestions and requests to product specifications, the company can create a large number of stocks, and not have to worry about the backlog; Therefore, enterprises in the production process is basically stock production (MTS-make to stock). In past two or three decades, as the market changes, customer requirement diversification, low-volume, high-quality, fast delivery; in this new manufacturing environment, the enterprises to accelerate the upgrading of new product, product life cycles narrowing, as well as the growing diversity of market demand; previous stock production far lags behind the development of enterprises, production to orders (MTO-make to order) to the front. In this production, the production of behavior by "pulling" rather than "push", which is the core of the pursuit of a zero inventory production systems, so these products are likely to produce only once. In this type of production, the production volume is very small, but the design work and final products are often extremely complex, the original stock production is changing, it is new challenges to control production cost.After 2000, with the enterprises to enter the field of consumer electronics, emerging customer requirements, the original production model meets more severe challenge; to meet the different needs of different customers, stock production for a gradual move towards production to orders. But at the same time bring the cost difficult to calculate and control a range of issues; how to restore the true cost of the status and control at reasonable cost is an important issue in this article.In this paper, elaborate the theory of stock production and production to orders, comparing the fixed and operating cost method, and integrated the actual situation of R departments to study the order conditions of the impact on production costs as well as its method of calculation; to provide more accurate cost information, to provide a basis for decision-making.