The Design Of Ja’s New Cost Management System

From China’s reform and opening up to now, rapid economic development led to the development of enterprises, with the domestic and international changes in the environment, resources, environmental protection, labor protection and other conditions corresponding changes, enterprises in the labor, energy, transportation, environmental protection and other large investment resulting in increased business costs, coupled with changes in credit policy, RMB appreciation, scientific research and many other factors also enable enterprises face unprecedented cost pressures. At the same time as increasing competition among enterprises, more enterprises to price competition to increase market share in order to seek a place in the market competition. These factors, so that corporate profit margins become smaller and smaller, in the case of homogeneous products, enterprises should enhance their profit margins, survival and development, and effective cost control management must become a top priority.For the modern business enterprise, has been increasing emphasis on cost management. And comprehensive cost management as a modern management theory and methodology enough, allowing the entire cost management throughout the enterprise among the various processes, through a comprehensive cost accounting, cost analysis and decision-making to fully mobilize their employees as well as business organizations staff motivation, so that in operation in the production process to ensure product quality under the premise of reducing the maximum cost of business inputs, thereby enhancing economic efficiency, improve the management level. Therefore, for the enterprise, cost management system design and planning it is very necessary.The article in the study, mainly through the JA solar company cost management analysis of the status of its course in business management, technology development, cost management, equipment management and other aspects of a certain degree of analysis and on the basis of combing, Final results of JA’s new cost management system, and thus based on a system for process optimization system, put forward the corresponding implementation plan. In this study, based on a comprehensive cost control theory as the basis for empirical research, it has a certain theoretical and practical significance.