The Research On The System Of Cost Control In Enterprise Field Of Production

Under the modern enterprise management system, cost control has been the focus ofmanagement. However, with the marketing competition increasing, the rapid development ofscience and technology, the further popularization of the information technology and theundergone profound changes of the production environment and business situation faced byenterprises, the traditional cost control theory and method don’t adapt to these changes gradually.The precision of the traditional cost accounting method declines or even is failure because of thechanges above. Under the circumstance, if enterprises want to survival or develop, they mustseek the effective method to reduce cost in addition to advanced technology and strong capital.Since the20thcentury, the development of the cost control has experienced four stages: themanufacturing cost control, comprehensive target cost control and operation cost control. Themethod of cost control has experienced the target-responsibility cost management, operation costmanagement, and value cost management, cost planning, and total cost management. However,summarizing the development of cost control theory, many domestic and foreign scholars studythe theory and method in the macroscopic level. In general, they always adopt the qualitativeresearch on cost control and they don’t combine the modern information technology andmanagement theory to research. Almost of managers of enterprises would focus the cost controlon management system rather than manage on the detail during the process of production.In this paper, the research scope is the production field where the main part of cost occurredand the operation cost is viewed as the research object. There are two main lines during thewhole article. The first one is theory researching and constructing the cost control model.Through the studying on the production field theory, the cost control theory, the activity-basedcost theory and so on, it has constructed the cost control model based on these theories above.The role of the model is to improve the accuracy of cost accounting, especially find thereasonable way to allocate the manufacturing cost. The second section is about applicationresearch. It builds the index system about cost control based on the cost accounting model above.It aimed to find the key influence factors in the index system by the statistical analysissoftware-spss. The statistical analysis software-spss need to deal with massive historical data toseek the rule. The rule is reflected through the decision tree. The aim of the article is to find thefocus of cost control, help the managers to decline the cost during production.