Discussing The Cost Management Model Based On Integrated Manufacturing Environment

Entering the 21st century, enterprises have to face the rapidly changing market environment. In order to survive in this competition, there are several essential conditions that all the enterprises and corporations have to follow, they must effectively and rapidly deal with the change of the market, promptly grasp the demand of consumers, effectively produce high-quality products and services. Mass Production shows the weakness by focusing on products and taking the advantage of scale economy as honor. As a result, advanced production mode emerged, such as Lean Production, Computer Integrated Manufacturing (CIM), Agile Manufacturing, etc.As a representative advanced production mode, CIM combines the modern information technology, management technique, automation technology, system engineering technology and traditional manufacturing technology into an organic unity. It integrates all elements of each stage of Product Life Cycle, Information Flow, Material Flow and Value Flow, and make them optimized operation, thus realizes computerization, informatization, intellectualization, and integrated optimization of enterprise manufacturing. It improves the flexibility and agility of enterprises. It helps enterprises gain and dominate the market. This thesis attempts to design a cost management model which adapts CIM by adopting normative study.Through analysis of domestic and international related documents, this thesis educes the inevitability and necessity of innovating new cost management model, meanwhile, finding out relevant foundation of theory and practice. Then it introduces to the implication, background, features of integrated manufacturing environment and traditional cost management model, then draws a conclusion that traditional cost management model does not adapt to integrated manufacturing environment and cost management model must be reformed. The new cost management model should learn a lesson from the traditional cost management model based on the characteristic of integrated manufacturing environment. This thesis presents a new cost management model, which is called value-chain reconstruction cost management model based on strategic. The new cost management model is so named because:first, its starting point is strategic analysis and strategic positioning; second, reconstructing value chain by using value chain theory, lean thinking, process reengineering and concurrent engineering is an important means for reducing cost of new cost management model.The innovations in the dissertation as bellow:1,In this thesis, it gives a theoretical framework of value-chain reconstruction cost management model based on strategic. The frame includes elements, technical support, frame structure and content.2,In this thesis, it gives the objective of value-chain reconstruction cost management model based on strategy:Maintaining enterprise's core competitiveness, enhancing enterprise's reaction speed to market's demands, controlling costs in whole process.3,This thesis probes into the application of the new cost management model, through the combination of theoretic analysis and case analysis.