About D Manufacturing Enterprise Cost Management Research

With the quickening pace of economic globalization, manufacturing enterprise competition unprecedented fierce, there are many manufacturing enterprise in our country, more and more Same kind of product appear, development and expansion of enterprises is becoming increasingly difficult. Cost is the enterprise for the production of certain products of the corresponding period cost, it reflects a enterprise management status and competitive ability. But in today’s enterprise the competition in the market, in the final analysis is the cost level of competition, so strengthen the cost management for enterprises is very important. However, the traditional cost management method has been unable to meet the requirements of modem, in order to won’t eliminated by The Times and seek more and more interests, companies can’t just stay on focus only on financial factors of cost management. Companies need to strengthen the management of their own costs, and to comprehensive understanding of cost structure and cost behavior, control and improve.This paper will adopt the method of theory with practice, D manufacturing enterprise total quality management model is proposed, the idea is based on the basic theory of cost management, at the same time reference standard cost method, activity-based costing advanced idea. This paper will use case text, case analysis, cost management countermeasures and Suggestions, etc of three parts. To D manufacturing enterprise existing cost management situation are introduced and analyzed the existing problems, then according to the current theory and the actual work experience, combined with D manufacturing enterprise’s actual situation to give some advice, hope D manufacturing enterprise cost management from the employees aware of the cost accounting, control, analysis and prediction are improved, in the future the production and business operation is more competitive, better development.As the main motivations of improve enterprise comprehensive ability and market competitiveness, the cost for enterprise development of the enterprise is the core factor. Hope that through this article to D manufacturing enterprise case studies, not only can provide D manufacturing enterprises with some Suggestions, hope for the same production manufacturing enterprise cost management work have the effect of some hints.