Research On Cost Management Of Shenhua Zhizao Company

In the era of China's new economic growth,"Made in China 2025" and "Internet +" have become the driving force behind the booming manufacturing industry.Intelligent manufacturing has become the main carrier of the new economy,profoundly affecting the changes in industrial structure,creating new production models,new products and diverse production forms.Intelligent manufacturing stands at the starting point of innovation and has gradually become a new growth point and driving force for China's economy.As the basis of enterprise management,management accounting provides internal information users with information related to production management and is highly integrated with intelligent manufacturing in terms of strategy,processes and roles.Under the new economic model,intelligent manufacturing is more conducive to accelerating the upgrading and transformation of traditional industries,and achieving industrial intelligent grafting,which is more conducive to management accounting to give full play to its "management control" and "information support".For Shenhua Zhizao,as a precision instrument manufacturing enterprise,the scale of production is constantly expanding,and the labor cost advantage is gradually weakening.In order to achieve high profits in the transformation of production,it is no longer possible to rely solely on the traditional cost reduction link.And in the process of manufacturing precision instruments,the advantages of intelligence can be better reflected.Therefore,for Shenhua Zhizao,good cost control will directly affect the level of production profit.This paper takes the perspective of Shenhua Zhizao's intelligent manufacturing as its research perspective,because the development of Shenhua Zhizao not only depends on labor cost advantage,but also relies on technology and intelligence to maximize the value of the brand.This paper first discusses the research background,theory and practical significance,and reviews related literature.In-depth analysis of the advantages and disadvantages of existing cost management methods,as well as the basic concepts of intelligent manufacturing and other related theories.Secondly,combined with the existing cost management status of Shenhua Zhizao,it analyzes its existing problems and points out its shortcomings in the existing cost control direction.Finally,starting from the characteristics of intelligent manufacturing production methods,the cost management optimization strategy for the whole production process of the enterprise is proposed.And the safeguard measures for the implementation of optimization measures are given.