Research On "Xie" Of Harmony Cost Management

With the development of science technology and the mode of production, the economic environment which enterprises exist has changed a lot, at the same time, the cost management techniques are also changed and developed. The single application of any one cost management technique cannot afford the important task about the modern cost management. The core of cost management should be the selection and innovation of cost management techniques, so we must make up the existed cost management techniques together or create a new cost management technique to feed this new requirement. This topic also becomes the hot spot both in theory area and practice area. The research of xie under harmony cost management suits this changing trend, namely do the deeply research of the integration of cost management techniques.First, the writer discussed the background that why we need to do research about integration of cost, analyzed the world and domestic research of harmony cost management and integration of cost management techniques, pointed out the need for further research, and concluded the theoretical significance and practical value of this essay.Second, based on the introduction of cost, cost management and cost management techniques, this essay expounded the target costing theory, activity-based costing theory and total quality costing theory as the theory basis, did the strategy analysis from space and time to construct the integration system of cost management techniques, putted forward the basic thoughts of integration system from the angle of value chain and product life cycle , and constructed the integration structure of cost management techniques which mixed these two angles together. This essay pointed out that, under the guidance of value chain thought and whole life cycle thought, we integrated cost management techniques together, and formed the, target quality cost and operation quality cost; according to the form course, operation target cost decomposed to operation design target cost, operation purchase target cost and operation production target cost; taking advantage of the strong market-oriented driven characteristic of target costing could extend the scale of cost analysis from manufacturing process to R&D period of a product. Through operation design target cost and the decomposition of target quality cost, we could supply subjective, accurate and comprehensive cost information to enterprises and help them practice effective beforehand controlling. By applying ABC, we enabled designer to organize production into variant operation activities, eliminated unnecessary operations caused by insignificant functions. At the same time, enterprises should try to implement cost reduction in specific operation process and keep operation target cost agree with the expected cost. By calculating operation purchase cost, operation production cost and operation quality cost, enterprises could do the in-course cost control. By calculating operation target cost and analyzing activity cost, enterprises lead the employees to practice in favor of completing activity-based cost, analyzed the cause of deviations on the basis of performance report, controlled and coordinated various activities in activity-center by implementing strict award and punishing regulations, then motivated employees to achieve the goal of operation target cost, the afterward cost feedback control could be done.In the end, the writer put the integration system of the cost management techniques into use in the shipbuilding factory, and gave a conclusion of the essay, and also looked into the future of the study.