Research On Cost Managemant Middle And Small Size Mechanical Manufacturing Company R

Recently in our country,middle and smallsize mechanical manufacturing are becoming the most important power of economic growth.As the continuous development of market economy in China,which brings challenge and barrier to the middle and smallsize mechanical manufacturing company,especially equipment manufacturing compangy,it is fall behind the ranks of the copanies which taking more profit most through expand low-profit goods production.Recently,More and more complex and more meticulous division of labor makes traditional cost accounting methods unable to provide accurate cost information,and then meet the requirements of cost accounting and cost control.In today's increasingly competitive market,small and medium-sized machinery manufacturing enterprises to improve their own competitiveness of the enterprise has become the most concerned problem for managers,enterprises need to cost management more efficient,more accurate,in order to improve the management level of enterprises,reduce decision-making errors,so as to enhance profitability and market competitiveness of enterprises.This paper mainly studies about industrial characteristics? productive process and present situation of company R,then find problem and demand on cost management,it is found that R business management level is low,expense accounting is chaotic,and there are many cost management problems to be solved.If the sales department needs to get the cost of the product in the early stage of product design and development,market bidding to determine the pricing of goods,products need to be accurate in the production process of actual resource costs,an end of the operational phase of decision control layer on the enterprise,profit or loss.Combining the R order production process characteristics,the activity-based cost management and target cost management combined application in the process of cost management in R enterprise,the target cost method covers the whole life cycle of the products,using target cost method to solve the pricing problems of enterprise sales department early,study on the two kinds of product,use the method of Activity-Based Costing Management and Objective Cost management,to optimize R company's cost mangament.