Research On The Cost Management Of Baosteel Karamay Tube Processing Program

In the investment project feasibility studies phase, in addition to the national industrial policy, the company development strategy and industry compliance with requirements review, also on the market forecast assumptions, project investment and product profit prediction are a focused review. Comparison of prediction markets, product demand hypothesis, the project cost of investment and product cost can be controlled, the future design more. Therefore, in the investment project approval process, the project cost control is reviewed and the key link of financial field.This article from the target cost management theory, studies on the target cost management using the practice of Baosteel, combining the method of operation cost, target cost management applied to Baosteel Karamay tube processing in project cost management. By focusing on project cost of resource form and motive analysis, design the manufacturing cost of the product, it seeks to further optimization of the space, puts forward the project life cycle cost control goal, improves project profit expectations scientifically and reasonably, so that the project is carried out smoothly.Through the research of this thesis, in the new market environment and production environment, activity-based costing and target cost management integration, can improve the target cost management in goal formulation, analysis, decision making, performance measurement and control and other aspects of the scientific nature and the validity, is applicable to the whole project life cycle cost management. At the same time, this method of management building, for facing the crisis the cost competitiveness of enterprises and market competitiveness, will play an important role and good sense.