| With the rise of China’s manufacturing industry,the competition between companies is becoming increasingly fierce.As one of the important competitiveness of companies,the ability of cost management is reflected in the whole process of cost management.How to optimize the process of company cost management is of great significance to improve the competitiveness of company.As benchmark cost model is an important tool in the process of cost management.This paper takes the HPC product line of company A as the object and studies the cost management process optimization based on the benchmark cost model,in order to improve the cost management and enhance companies’ competitive edge.Through literature research and field investigation,specific research is carried out in this paper.Firstly,a literature review is provided on cost model construction and cost management at home and abroad.Secondly,the status quo of company A’s HPC product line is analyzed from the dimensions of cost structure and cost management process with problems identified such as the disconnection prior,during and post the cost management process.Thirdly,based on the analysis on the status quo,starting from the cost structure of HPC product line,the benchmark cost model covering materials,depreciation,labor and auxiliary production is constructed by using IE method,parameter method and engineering estimation method.Fourthly,based on the benchmark cost model,an optimized analysis is taken throughout the cost management process,namely a cost budget prior to the project,cost control during the process and cost reconciliation afterwards in order to keep the whole process linked and hence improve the cost management efficiency.Fifthly,certain measures are proposed to safeguard cost management process and ensure its effective implementation.Finally,a conclusion is drawn that the benchmark cost model is useful to optimize cost management in company A’s HPC production line.The research conclusion of this paper not only provides a specific scheme for the cost management optimization of company A’s HPC production line,but also offers a reference of cost management optimization in relevant companies.It has reference significance and practical application value for peer companies in the industry to improve cost management and enhance the competitiveness of companies. |
