Research On The Improvement Of Cost Management In CZ Corporation Based On The Mode Of MTO

At present,customers are increasingly pursuing personalized customized products,in order to maintain strong competitiveness in the fierce competition,mechanical manufacturing enterprises must abandon the traditional mode of production and turn to order-oriented production oriented to customer needs.The new mode of production also needs advanced cost management methods to match it.However,the cost management methods of most of the order-oriented manufacturing enterprises in China are relatively backward.Based on this,this paper chooses a heavy machinery manufacturing enterprise which adopts the order-based production mode as the research object,and improves its cost management mode.Firstly,this paper finds that there are few case studies of target cost management in order-based manufacturing enterprises.Then,on the basis of introducing the basic concepts and characteristics of order-based production and the related theory of target cost management,this paper puts forward the construction of target cost management system based on order-based production.Then it points out the problems existing in the current cost management mode by combing the current situation of CZ Company's cost management.Based on the above analysis,it is concluded that it is necessary and feasible to construct the target cost management system in CZ Company.This paper focuses on the project design of the application of the target cost management system in CZ Company,and elaborates on the specific implementation process,including the determination and decomposition,control and assessment of the target cost.Finally,aiming at the current situation of CZ Company,this paper puts forward the safeguard measures for implementing target cost management from two aspects of organization construction and information construction.Through the research of this paper,it is concluded that applying the target cost management model to CZ Company can solve the existing cost management problems to a certain extent,and improve the cost management level of the company as a whole In addition,it can also provide theoretical support and practical reference experience for cost management of other similar machinery manufacturing enterprises.