Research Of Cost Management System In Research And Development Projects Of Mc Co.,LTD

With the constant improvement of market economy and the further development of theworld economic integration, the scope of the enterprise competition is expanding,furthermore the competition is increasingly fierce. If the companies will success in the fiercemarket competition, create quality and cost advantage is the necessary way. So in recentyears, the cost management gradually become the core of enterprise management and theresearch hotspots.As the products towards the internationalization and branding developing, the domesticmanufacturing enterprises have been accelerating the pace of new product development inorder to meet the challenges of the world.However many companies have not kept pace withthe product life cycle cost management.It led the new product to high cost,losing theircompetitiveness, or even the failure of business.Throughout the international advanced automotive manufacturers, like Volkswagen,Toyota, target cost management have been taken during the product development phase.Andin recent years, domestic joint ventures such as Faw-VW, Faw Toyota and Faw car, Faw andother independent companies are also carrying out target cost management in research anddevelopment projects.Target cost management is the effective method of project costmanagement.This thesis take the cost management of MC company’s development phase as theresearch object and analysis the problem of the cost management system of MC company’sdevelopment phase on the organizational structure, division of duties,management method,management processes, and so on.It explains the importance of target cost management indevelopment projects, and describes and analyzes the target cost management theory.Thisthesis is based on the study of MC company’s implement target cost management processesand combining the advanced automobile research and development project’s costmanagement processes.It expounded the development scheme of the research anddevelopment project cost management system of MC company detailedly and establishedworkable organizational structure, division of duties,management method,workflow andmanagement system. Through the actual results of present stage of MC company researchand development project cost management,it further demonstrated impacts of MC company’s research and development project cost management system effectively.While it’llbring some advises of MC company’s research and development project cost managementsystem forward its future development. The study of MC company’s research anddevelopment project cost management system will provide some references for constructionof domestic small and medium manufacturing industry’s research and development projectcost management system as a traditional autonomous vehicle production,and small andmedium enterprises in China.