Total Cost Management Application In JA

For the modern enterprise, importance has been increased to cost management, and comprehensive cost management, as a modern management theory and methodology, has been throughout the various processes in enterprise. Through a comprehensive cost accounting, cost analysis and decision-making, enterprise can fully mobilize their employees as well as business organizations staff motivation, maximum reduce the cost of business inputs on the basis of ensuring the product quality in operation processes, improve the management level and economic efficiency. Therefore, it is very necessary to the enterprise on the cost management system design and planning.First, in this study, we comb the related comprehensive cost control theories, summarized the theories of constraints, timely production and total quality management, based on the analysis to the comprehensive cost management objectives, new tools and core contents, we get a solid theoretical foundation for the research of this entire article;Secondly, the article mainly through the analysis to JA solar company current cost management in such as business management, technology development, cost management and equipment management, based on the proposed management problems, we finally put forward JA’s new cost management system and optimize the entire processes of cost management, and thus get the corresponding implementation plan. In this study, as an empirical research based on the comprehensive cost control theory, it has a certain practical significance.This article first introduced the background and significance of topics, then made a simple instruction on the related theories in second part. Studied the current situation of company JA in cost management processes and the existing problems in third section. The forth part is to do some comparison and analysis on the same type cases. Based on the theory of comprehensive cost management, redesigned the cost management system and optimized it in part fifth. And implementation plan of comprehensive cost management system in JA in part sixth. Through this study, hopefully to get certain theoretical and practical guiding significance to other enterprises in the implementation of the comprehensive cost management in our country.