Research On Cost Management Of S Commercial Refrigerator Company

With the progress and the development of science and technology and communication technology,in order to adapt to the change of the market,to better service to every customer,mass customization will become a lot of enterprise daily production management activity in the future.The key features and core competence of the mass customization is to provide customized products and services while ensuring low cost and high quality.Therefore,it is a top priority to make the cost management in the mass customization.Based on the system of collecting and organizing S commercial refrigerator company information in the process,found that S commercial refrigerator company in mass customization of cost management has always been a problem of enterprise management,S commercial refrigerator company managers have been exploring the effective cost management method,this paper aims to explore the most effective cost management method in S commercial refrigerator company.Surrounding mass customization production and operation characteristics and cost management present situation of S commercial refrigerator company,This paper found the problem existing in the process of cost management,and through the S commercial refrigerator company cost management system reconstruction,so as to establish a set of suitable cost management system for S commercial refrigerator company.over the past 20 years when S commercial refrigerator company has been set up,under the unremitting efforts of managers and employees in the company,S commercial refrigerator company's enterprise scale is growing,the production and business operation are increasing,the enterprise's overall development is very good,but it has not yet formed the scientific cost management thinking,analyzing the main process of cost management,S commercial refrigerator company has the problem of the following three aspects:(1)the current cost management method is not suitable for mass customization production needs;(2)the cost management is too extensive and S commercial refrigerator company has not formed a complete cost management system;(3)the scope of cost management indicators is insufficient,and the cost management consciousness of the whole staff has not been formed.To improve S commercial refrigerator company cost management problems,should rely on new technology and new idea,rely on reconstructing value chain,build the target cost management system,implement the value chain analysis as the main content of the strategy cost management mode.At the same time,S commercial refrigerator company should through the detailed cost assessment indicators,carry out the responsibility of target cost,establish cost quantification appraisal system,evaluate the effect of the center department cost management performance,and give some rewards and punishment,thus form a set of scientific cost quantitative appraisal system combination of responsibility,right and benefit.