Cost Of The Product Chain Of Virtual Enterprise Model And Control System

With the rapid development of technology, the manufacture process and the organization of the corporation have being taken great changes. The traditional manufacture mode cannot adapt to the changes of the market and demands of customers. Based on all the changes, the Virtual Enterprise (VE) was produced .As to the Virtual Enterprise (VE), the traditional cost accounting way and cost controlling mode are not suited to the need of the Virtual Enterprise (VE), because of its new organization mode and manufacture way. In this paper, the cost chain mode of the Virtual Enterprise and the cost control system are researched.In the paper, the produce background of the Virtual Enterprise (VE) was discussed in the first place. Then the structure and the structure system of the Virtual Enterprise (VE) are founded according to its characters and manufacture process. Based on the production cost formation process and the manufacture process, the Opposite Object mode of the cost chain is formatted by using the Opposite Object Method (O-O-M). Following, using the linear programming creates the optimum mode of the cost chain and a case was solved, consider the cost of manufacture and the ability of the factory, also the manufacture time.Finally, the cost control system was founded account to the cost chain of the Virtual Enterprise (VE) and the formation process of the production cost.